In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah talk through the highlights from the November 2022 IASB meeting.
They include:
- insights to the IASB’s decision to retain impairment-only approach for goodwill accounting;
- key takeaways from the discussion for an accelerated project proposing narrow-scope amendments to the Accounting Standard on income tax in response to the OECD’s Pillar Two model rules;
- news on the project direction of Supplier Finance Arrangements;
- milestone decision on the Post-implementation Review of IFRS 9—Classification and Measurement; and
- updates on the Business Combinations under Common Control, Subsidiaries without Public Accountability: Disclosures, Dynamic Risk Management, Rate Regulated Activities and Primary Financial Statements projects.
A full summary of the November 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 14 Regulatory Deferral Accounts
IAS 7 Statement of Cash Flows
IAS 12 Income Taxes
IAS 36 Impairment of Assets
