IASB Update April 2022
This IASB Update highlights preliminary decisions of the
International Accounting Standards Board (IASB). Projects affected by these decisions
can be found on the work
plan. The IASB's final decisions on IFRS® Standards, Amendments and
IFRIC® Interpretations are formally balloted as set out in the IFRS Foundation's
Due Process Handbook.
The IASB met on 25–28 April 2022.
Research and standard-setting
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Post-implementation Review of IFRS 9—Classification and Measurement (Agenda Paper 3)
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Equity Method (Agenda Paper 13)
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Management Commentary (Agenda Paper 15)
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Goodwill and Impairment (Agenda Paper 18)
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Primary Financial Statements (Agenda Paper 21)
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Second Comprehensive Review of the IFRS for SMEs Accounting Standard (Agenda Paper 30)
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Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)
Maintenance and consistent application
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Maintenance and consistent application (Agenda Paper 12)
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Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7): Finalisation of Agenda Decision (Agenda Paper 12A)
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IFRIC Update March 2022 (Agenda Paper 12B)
Strategy and governance
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Third Agenda Consultation (Agenda Paper 24)