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FR International News
July 2022 IASB podcast available
01 Aug 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its July 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 for assessing a financial asset’s contractual cash flow characteristics and deliberations on the Financial Instruments with Characteristics of Equity project.
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FR International News
International Accounting Standards Board sets out its 2022–2026 priorities
29 Jul 2022
IASB has published its Third Agenda Consultation Feedback Statement and Snapshot outlining its priorities for the next five years. The Feedback Statement explains the reasons for the IASB’s decisions and shows how the IASB responded to the extensive feedback from its diverse stakeholders.
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FR International News
July 2022 IASB Update available and work plan updated
25 Jul 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9—Classification and Measurement, Goodwill and Impairment, and finalisation of agenda decision relating to classification of public shares as financial liabilities or equity (IAS 32) for Special Purpose Acquisition Companies. The IASB work plan has also been updated.
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FR International News
May 2022 Report of the Emerging Economies Group available
18 Jul 2022
The report provides a summary of the 23rd EEG meeting held in hybrid form on 16–17 May 2022. Topics discussed include an update on the International Sustainability Standards Board (ISSB) work; ISSB exposure drafts on general requirements and on climate; Lack of Exchangeability (Amendments to IAS 21); and IAS 41 Agriculture.
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FR International News
Q2 2022 IFRS Interpretations Committee podcast available
15 Jul 2022
In this podcast, IFRS Interpretations Committee Chair and IASB member Bruce Mackenzie joined Technical Staff Member Patrina Buchanan to discuss activities to support consistent application of IFRS Accounting Standards in the second quarter of 2022. Topics discussed include Principal versus Agent: Software Reseller; Negative Low Emission Vehicle Credits; and Cash Received via Electronic Transfer as Settlement for a Financial Asset. The recording can be found on the IASB website and YouTube Channel.
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FR International News
July 2022 International Accounting Standards Board agenda and meeting papers available
08 Jul 2022
For this IASB meeting held on 18 – 21 July 2022, topics discussed include Post-implementation Review of IFRS 9 - Classification and Measurement, Goodwill and Impairment, Financial Instruments with Characteristics of Equity and Management Commentary.
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FR International News
June 2022 IASB podcast available
05 Jul 2022
In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share on IASB’s discussions at its June meeting. Topics discussed include the ongoing discussions on Business Combinations under Common Control and Primary Financial Statements, the tentative decision made on Equity Method and a consideration of the three possible approaches put forward by the technical staff for the Financial Instruments with Characteristics of Equity project.
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FR International News
June 2022 IFRS for SMEs Accounting Standard Update available
04 Jul 2022
This Update includes an update on the expected publication of the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard and an update on the presentation of the Exposure Draft at the World Standard-setters Conference.
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FR International News
July 2022 IFRS Taxonomy Consultative Group agenda and meeting papers available
01 Jul 2022
The IFRS Taxonomy Consultative Group meeting will be held on 13 – 14 July 2022. Topics for discussion include IFRS Sustainability Disclosure Taxonomy and IFRS Accounting Taxonomy.
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FR International News
June 2022 IASB Update available and work plan updated
27 Jun 2022
This Update highlights IASB’s discussions on topics such as Post-implementation Review of IFRS 9 - Classification and Measurement, Financial Instruments with Characteristics of Equity, Business Combinations under Common Control and Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures. The IASB work plan has also been updated.
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