IASB Update December 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 13–15 December 2022.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Rate-regulated Activities (Agenda Paper 9)
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Equity Method (Agenda Paper 13)
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Goodwill and Impairment (Agenda Paper 18)
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Digital Financial Reporting (Agenda Paper 25)
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Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)