The meeting papers for the International Accounting Standards Board meeting held on 18 – 21 July 2022 are available.
Topics discussed included:
- 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
- Maintenance and Consistent Application
- Management Commentary
- Contractual Cash Flow Characteristics
- Goodwill and Impairment
- Primary Financial Statements
- Post-implementation review of IFRS 9—Impairment
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