In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah talk through the highlights from the June 2022 IASB meeting. They 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.
A full summary of the June 2022 IASB meeting can be found in IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
Conceptual Framework for Financial Reporting
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 32 Financial Instruments Presentation
The IFRS for SMEs Accounting Standard
