IASB Update February 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 21–24 February 2022.
Research and standard-setting
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Dynamic Risk Management (Agenda Paper 4)
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12 (Agenda Paper 7)
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Rate-regulated Activities (Agenda Paper 9)
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Disclosure Initiative—Targeted Standards-level Review of Disclosures (Agenda Paper 11)
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Primary Financial Statements (Agenda Paper 21)
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Second Comprehensive Review of the IFRS for SMEs Standard (Agenda Paper 30)
Maintenance and consistent application
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Maintenance and consistent application (Agenda Paper 12)
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Availability of a Refund (Amendments to IFRIC 14): Project review (Agenda Paper 12A)
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Provisions—Targeted Improvements: Project review (Agenda Paper 12B)
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Lease Liability in a Sale and Leaseback (Amendments to IFRS 16): Transition, effective date and due process (Agenda Paper 12C)
Strategy and governance
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Third Agenda Consultation (Agenda Paper 24)