In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the topics from the March IASB meeting. They include:
- the latest developments on the Third Agenda Consultation and Management Commentary;
- an assessment of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement;
- reasons for why a further analysis is required for Financial Instruments with Characteristics of Equity;
- an update on the Primary Financial Statements;
- decisions made on the Business Combination under Common Control project;
- the project plan for Extractive Activities;
- the IFRS Interpretation Committee’s agenda decision for TLTRO III transactions; and
- considerations given to the disclosure requirements and measurement of financial guarantee contracts for the second comprehensive review of the IFRS for SMEs Accounting Standard.
A full summary of the March 2022 IASB meeting can be found in IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 9 Financial Instruments
IFRS Practice Statement 1 Management Commentary
Conceptual Framework for Financial Reporting
IFRS Foundation strategy and governance
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 32 Financial Instruments Presentation
The IFRS for SMEs Accounting Standard
