IASB Update – March 22-24, 2022

Start date:

End date:

Location: London

On March 28, 2022, the In­ter­na­tional Ac­count­ing Stan­dards Board (the Board) is­sued the Up­date sum­mary of its meet­ing held on March 22-24, 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
  • Management Commentary
  • Extractive Activities
  • Primary Financial Statements
  • Business Combinations under Common Control
  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Maintenance and consistent application
  • TLTRO III Transactions (IFRS 9 and IAS 20): Finalization of agenda decision
  • IFRIC Update February 2022

Strat­egy and Gov­er­nance

  • Third Agenda Con­sul­ta­tion

Re­view the IASB Up­date and pod­cast on the Board's Web site.

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