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June 2022 IASB podcast available

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.

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