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June 2022 IASB Update available and work plan updated

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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