IASB Update June 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 20–22 June 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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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Equity Method (Agenda Paper 13)
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Primary Financial Statements (Agenda Paper 21)
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Business Combinations under Common Control (Agenda Paper 23)
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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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Maintenance and consistent application Maintenance and consistent application (Agenda Paper 12) Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions Click here to access the IASB May 2022 Update on the IFRS site