IASB Update – February 20-23, 2023

Start date:

End date:

Location: London

The top­ics for dis­cus­sion were:

Re­search and stan­dard-set­ting

  • Dynamic Risk Management
  • Financial Instruments with Characteristics of Equity
  • Rate-regulated Activities
  • Busi­ness Com­bi­na­tions – Dis­clo­sures, Good­will and Im­pair­ment
  • Post-implementation Review of IFRS 9 – Impairment

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and Con­sis­tent Ap­pli­ca­tion
  • Sup­plier Fi­nance Arrange­ments – Tran­si­tion, Ef­fec­tive Date and Due Process
  • Lack of Exchangeability
  • Potential Annual Improvements
    • Hedge accounting by a first-time adopter (IFRS 1)
    • Determination of a ‘de facto agent’ (IFRS 10)
    • Transaction price (IFRS 9)
    • Cost method (IAS 7)
    • Gain or loss on derecognition (IFRS 7)
    • Credit risk disclosures (IFRS 7)

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

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