IASB issues podcast on latest Board developments (June 2022)

  • IASB podcast (blue) Image

05 Jul 2022

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

Highlights of the podcast include discussions on:

  • the ongoing discussions on Business Combinations under Common Control and Primary Financial Statements;
  • the tentative decision made on Equity Method;
  • a consideration of the three possible approaches put forward by the technical staff for the Financial Instruments with Characteristics of Equity project;
  • the continuing analysis of stakeholder feedback received on the Post-implementation Review of IFRS 9 — Classification and Measurement;
  • the decisions made for the forthcoming Second Comprehensive Review of the IFRS for SMEs Accounting Standard; and
  • the decisions made on the direction of the Disclosure Initiative — Subsidiaries without Public Accountability: Disclosures and the Non-current Liabilities with Covenants projects following stakeholder feedback.

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.

An analysis of how the IASB's work plan has been affected by decisions made at the meeting can be found here.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.