IASB Update – October 18-20, 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
  • Rate-regulated Activities
  • Disclosure Initiative – Targeted Standards-level Review of Disclosures 
  • Eq­uity Method
  • Con­trac­tual Cash Flow Char­ac­ter­is­tics of Fi­nan­cial As­sets (Amend­ments to IFRS 9)
  • Good­will and Im­pair­ment
  • Disclosure Initiative – Subsidiaries without Public Accountability Disclosures

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • Provisions—Targeted Improvements: Discount rates—Non-performance risk
  • Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)
  • Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition
  • Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16)
  • IFRIC Update September 2022


  • IFRS Accounting Taxonomy Update—Amendments to IAS 1 and IFRS 16


  • ISSB Update

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

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