In this latest podcast, Andreas Barckow, Chair of the IASB, and Nili Shah, Executive Technical Director, give the key highlights of the last International Accounting Standards Board (IASB) meeting in 2022.
They include:
- discussions on the strategic framework for digital financial reporting and activities that could be prioritised in this area;
- developments in the renamed Business Combinations─Disclosures, Goodwill and Impairment project;
- a decision reversal in the Equity Method project;
- progress in the Lack of Exchangeability project;
- proposals relating to the Rate-regulated Activities project;
- further talks on the proposals for the project on Subsidiaries without Public Accountability: Disclosures;
- tentative decisions made on the Financial Instruments with Characteristics of Equity project;
- an update on the Management Commentary project; and
- publication of the feedback statement on the Post-implementation Review of IFRS 9─Classification and Measurement.
A full summary of the December 2022 IASB meeting can be found in the IASB Update.
You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and on our YouTube channel.
Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
IFRS Practice Statement 1 Management Commentary
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 28 Investments in Associates and Joint Ventures
IAS 32 Financial Instruments Presentation
IAS 36 Impairment of Assets
