In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share the highlights from the July 2022 IASB meeting.
Topics discussed include:
- the ongoing analysis of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement;
- a clarification on the requirements in IFRS 9 Financial Instruments for assessing a financial asset’s contractual cash flow characteristics;
- the proposed project plan for Dynamic Risk Management;
- deliberations on the Financial Instruments with Characteristics of Equity project;
- redeliberations and tentative decisions on Primary Financial Statements and Rate-regulated Activities projects;
- continuing discussions on Goodwill and Impairment;
- exploring possible ways of taking Disclosure Initiative—Targeted Standards-level Review of Disclosures forward;
- discussion on the feedback obtained on Exposure Draft Supplier Finance Arrangements; and
- updates on maintenance and consistent application questions.