IASB Update – September 20-22, 2022

Start date:

End date:

Location: London

The top­ics for dis­cus­sion were:

Work plan overview

  • IASB work plan update

Re­search and stan­dard-set­ting

  • Post-im­ple­men­ta­tion Re­view of IFRS 9—Clas­si­fi­ca­tion and Mea­sure­ment
  • Fi­nan­cial In­stru­ments with Char­ac­ter­is­tics of Eq­uity
  • Post-implementation Review of IFRS 15 
  • Rate-reg­u­lated Ac­tiv­i­ties
  • Equity Method
  • Con­trac­tual Cash Flow Char­ac­ter­is­tics of Fi­nan­cial As­sets (Amend­ments to IFRS 9)
  • Good­will and Im­pair­ment
  • Extractive Industries
  • Pri­mary Fi­nan­cial State­ments

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9)
  • Non-cur­rent Li­a­bil­i­ties with Covenants (IAS 1): Sweep Issue

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

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