In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah share the highlights from the April IASB meeting. They include:
- decisions made on the Third Agenda Consultation and the next steps;
- an analysis of the stakeholder feedback received on Management Commentary, the Post-implementation Review of IFRS 9—Classification and Measurement and the Disclosure Initiative—Subsidiaries without Public Accountability project;
- the ongoing deliberation on the Primary Financial Statements project;
- a consideration of the technical staff’s research on Goodwill and Impairment;
- the continuing discussion on the Equity Method research project; and
- amendments to be proposed to the IFRS for SMEs Accounting Standard;
A full summary of the April 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
IFRS Practice Statement 1 Management Commentary
IFRS Foundation strategy and governance
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 28 Investments in Associates and Joint Ventures
IAS 36 Impairment of Assets
The IFRS for SMEs Accounting Standard
