IASB issues podcast on latest Board developments (July 2022)

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01 Aug, 2022

The IASB has released a podcast featuring IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discussing deliberations at the July 2022 IASB meeting.

High­lights of the podcast include dis­cus­sions on:

  • Analysis of feedback provided on the post-im­ple­men­ta­tion review of IFRS 9 — clas­si­fi­ca­tion and mea­sure­ment project.
  • IFRS 9 requirements for assessing a financial asset’s contractual cash flow characteristics.
  • Proposed project plan for dynamic risk management.
  • Deliberations on the financial instruments with characteristics of equity, primary financial statements, rate-regulated activities, and goodwill and impairment projects.
  • Possible steps forward related to disclosure initiative — targeted standards-level review of disclosures.
  • Feedback on Exposure Draft, Supplier Finance Arrangements.
  • Updates on maintenance and consistent application.

The podcast can be accessed through the press release on the IFRS Foundation website.

Please click to view the detailed notes taken by Deloitte observers for the IASB meeting.

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