IASB Update July 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 18–21 July 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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Dynamic Risk Management (Agenda Paper 4)
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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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Disclosure Initiative—Targeted Standards-level Review of Disclosures (Agenda Paper 11)
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Management Commentary (Agenda Paper 15)
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Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9) (Agenda Paper 16)
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Goodwill and Impairment (Agenda Paper 18)
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Primary Financial Statements (Agenda Paper 21)
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Post-implementation Review of IFRS 9—Impairment (Agenda Paper 27)
Maintenance and consistent application
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Maintenance and consistent application (Agenda Paper 12)
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Supplier Finance Arrangements (Agenda Papers 12A–12E)
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Non-current Liabilities with Covenants (IAS 1): Effective date and due process (Agenda Paper 12F)
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Negative Low Emission Vehicle Credits (IAS 37): Finalisation of agenda decision (Agenda Paper 12G)
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Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32): Finalisation of agenda decision (Agenda Paper 12H)
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Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17): Finalisation of agenda decision (Agenda Paper 12I)
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IFRIC Update June 2022 (Agenda Paper 12J)