In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah share the highlights from the May IASB meeting. They include:
- a discussion of the technical staff’s research on Goodwill and Impairment;
- an analysis of the feedback received on Targeted Standards-level Review of Disclosures;
- the continuing deliberation on the Primary Financial Statements project;
- decisions made on the Post-implementation Review of IFRS 9—Classification and Measurement project;
- final deliberations on the Dynamic Risk Management model:
- the redeliberations on Rate-regulated Activities;
- tentative proposed amendments to the IFRS for SMEs Accounting Standard; and
- the scope of the Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures project.
A full summary of the May 2022 IASB meeting can be found in the IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
IFRS 13 Fair Value Measurement
IFRS 14 Regulatory Deferral Accounts
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 19 Employee Benefits
IAS 36 Impairment of Assets
The IFRS for SMEs Accounting Standard
