In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah talk through the highlights from the July 2022 IASB meeting. They 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.
A full summary of the July 2022 IASB meeting can be found in IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments
IFRS 13 Fair Value Measurement
IFRS 14 Regulatory Deferral Accounts
Conceptual Framework for Financial Reporting
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 19 Employee Benefits
IAS 32 Financial Instruments Presentation
IAS 36 Impairment of Assets
