IASB Update – June 20-22, 2022
Start date:
End date:
Location: London
On June 27, 2022, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on June 20-22, 2022.
The topics for discussion were:
Research and standard-setting
- Post-implementation Review of IFRS 9—Classification and Measurement
- Financial Instruments with Characteristics of Equity
- Equity Method
- Primary Financial Statements
- Business Combinations under Common Control
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Maintenance and consistent application
- Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
Review the IASB Update and podcast on the Board's Web site.