Third Agenda Consultation – International Accounting Standards Board

Date recorded:

At its meeting on March 22-24, 2022, the IASB met to discuss new financial reporting issues to be added to the IASB’s work plan for 2022 to 2026. After its discussion, the Board The IASB tentatively decided to shortlist these projects for discussion at a future meeting (in alphabetical order): (a) climate-related risks; (b) cryptocurrencies and related transactions; (c) going concern disclosures; (d) intangible assets; (e) operating segments; (f) pollutant pricing mechanisms; and (g) statement of cash flows and related matters. The IASB will decide which of the shortlisted projects to add to its work plan for 2022 to 2026 at a future meeting.

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

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