IASB Update March 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 22–24 March 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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Management Commentary (Agenda Paper 15)
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Extractive Activities (Agenda Paper 19)
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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)
Maintenance and consistent application
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Maintenance and consistent application
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TLTRO III Transactions (IFRS 9 and IAS 20): Finalisation of agenda decision (Agenda Paper 12A)
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IFRIC Update February 2022 (Agenda Paper 12B)
Strategy and governance
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Third Agenda Consultation (Agenda Paper 24)