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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
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