IASB Update May 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 23–27 May 2022.
Work plan overview
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IASB work plan update (Agenda Paper 8)
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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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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Goodwill and Impairment (Agenda Paper 18)
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Primary Financial Statements (Agenda Paper 21)
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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)