March 2022 IASB podcast
24 March 2022
In the March 2022 IASB podcast, IASB Chair Andreas Barckow and
Executive Technical Director Nili Shah discuss the topics from the March IASB meeting.
They include:
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the latest developments on the Third Agenda Consultation and Management Commentary;
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an assessment of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement;
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reasons for why a further analysis is required for Financial Instruments with Characteristics of Equity;
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an update on the Primary Financial Statements;
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decisions made on the Business Combination under Common Control project;
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the project plan for Extractive Activities;
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the IFRS Interpretation Committee’s agenda decision for TLTRO III transactions; and
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considerations given to the disclosure requirements and measurement of financial guarantee contracts for the second comprehensive review of the IFRS for SMEs Accounting Standard.
A full summary of the March 2022 IASB meeting can be found in the
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.