In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share the highlights from the June 2022 IASB meeting.
Topics discussed include:
- the ongoing discussions on Business Combinations under Common Control and Primary Financial Statements;
- the tentative decision made on Equity Method;
- a consideration of the three possible approaches put forward by the technical staff for the Financial Instruments with Characteristics of Equity project;
- the continuing analysis of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement;
- the decisions made for the forthcoming Second Comprehensive Review of the IFRS for SMEs Accounting Standard; and
- the decisions made on the direction of the Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures and the Non-current Liabilities with Covenants projects following stakeholder feedback.