IASB issues podcast on latest Board developments (July 2022)
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.