June 2022 IASB podcast
05 July 2022
In the June 2022 IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah share the highlights from the May IASB meeting. They include:
the ongoing discussions on Business Combinations under Common Control and Primary Financial Statements;
the tentative decision made on Equity Method;
a consideration of the three possible approaches put forward by the technical staff for the Financial Instruments with Characteristics of Equity project;
the continuing analysis of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement;
the decisions made for the forthcoming Second Comprehensive Review of the IFRS for SMEs Accounting Standard; and
the decisions made on the direction of the Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures and the Non-current Liabilities with Covenants projects following stakeholder feedback.
A full summary of the June 2022 IASB meeting can be found in IASB Update.
You can find all IASB podcasts on the IASB podcast page. The podcasts are also available on your podcast player, Spotify and the IASB YouTube channel.