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July 2022 IASB podcast available

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.

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