The Board met on 20–22 June 2022, and the topics for discussion were as follows:
Research and standard-setting
- Post-implementation Review of IFRS 9—Classification and Measurement
- Financial Instruments with Characteristics of Equity
- Equity Method
- Primary Financial Statements
- Business Combinations under Common Control
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Feedback on its Exposure Draft Non-current Liabilities with Covenants (Exposure Draft), which proposed amendments to IAS 1 Presentation of Financial Statements
- Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
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