IASB issues podcast on latest Board developments (September 2022)
03 Oct, 2022
The IASB has released a podcast featuring IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discussing deliberations at the September 2022 IASB meeting.
Highlights of the podcast include discussions on:
- Disclosures on business combinations (goodwill and impairment project);
- IASB meeting in June 2022 on equity method;
- Disclosure objectives and requirements of IFRS 6 Exploration for and Evaluation of Mineral Resources (Extractive Activities project);
- Tentative decisions on primary financial statements;
- Updates on rate-regulated activities, financial instruments with characteristics of equity, and contractual cash flow characteristics of financial assets projects;
- Progress made on the post-implementation reviews for IFRS 9 — Classification and Measurement, IFRS 15 Revenue from Contracts with Customers, and other related news; and
- Key takeaways from the maintenance and consistent application session.
The podcast can be accessed through the press release on the IASB website.
Please click to view the detailed notes taken by Deloitte observers for the IASB meeting.