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
Taxonomy
- IFRS Accounting Taxonomy Update—Amendments to IAS 1 and IFRS 16
Governance
- ISSB Update
Review the IASB Update and podcast on the Board's Web site.