• fr-international-news

July 2022 IASB Update available and work plan updated

The Board met on 18–21 July 2022, and the topics for discussion were as follows:

Research and standard-setting

  • Post-implementation Review of IFRS 9—Classification and Measurement
  • Dynamic Risk Management
  • Financial Instruments with Characteristics of Equity
  • Rate-regulated Activities
  • Disclosure Initiative—Targeted Standards-level Review of Disclosures
  • Management Commentary
  • Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
  • Goodwill and Impairment
  • Primary Financial Statements
  • Post-implementation Review of IFRS 9—Impairment

Maintenance and consistent application

  • Maintenance and consistent application
  • Supplier Finance Arrangements
  • Non-current Liabilities with Covenants (IAS 1): Effective date and due process
  • Negative Low Emission Vehicle Credits (IAS 37): Finalisation of agenda decision
  • Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32): Finalisation of agenda decision
  • Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17): Finalisation of agenda decision
  • IFRIC Update June 2022

Read more