IASB Update November 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 November 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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Rate-regulated Activities (Agenda Paper 9)
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Amendments to the Classification and Measurement of Financial Instruments (Agenda Paper 16)
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Goodwill and Impairment (Agenda Paper 18)
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Business Combinations under Common Control (Agenda Paper 23)
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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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International Tax Reform—Pillar Two Model Rules: Potential standard-setting project (Agenda Paper 12A)
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Supplier Finance Arrangements (Agenda Papers 12B–12F)