IASB issues podcast on latest Board developments (November 2022)

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02 Dec, 2022

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

Highlights of the podcast include discussions on the following: 

  • the IASB’s decision to retain impairment-only approach for goodwill accounting;
  • a new accelerated project proposing narrow-scope amendments to the IAS 12;
  • the project direction of the supplier finance arrangements projects;
  • the post-implementation review of IFRS 9 — Classification and Measurement; and
  • short updates on the following projects:
    • Business combinations under common control,
    • Subsidiaries without public accountability: Disclosures,
    • Dynamic risk management,
    • Rate-regulated activities, and
    • Primary financial statements.

The podcast (14 minutes) can be accessed through the press release on the IFRS Foundation’s website.

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

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