IASB Update – November 22-24, 2022

Start date:

End date:

Location: London

The top­ics for dis­cus­sion were:

Re­search and stan­dard-set­ting

  • Post-im­ple­men­ta­tion Re­view of IFRS 9—Clas­si­fi­ca­tion and Mea­sure­ment
  • Dynamic Risk Management
  • Rate-reg­u­lated Ac­tiv­i­ties
  • Amendments to the Classification and Measurement of Financial Instruments 
  • Good­will and Im­pair­ment
  • Business Combinations under Common Control
  • Disclosure Initiative – Subsidiaries without Pub­lic Ac­count­abil­ity: Dis­clo­sures

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • International Tax Reform—Pillar Two Model Rules: Potential standard-setting project
  • Supplier Finance Arrangements

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

Related Topics

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