IASB Update October 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 18–20 October 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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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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Equity Method (Agenda Paper 13)
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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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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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Provisions—Targeted Improvements: Discount rates—Non-performance risk (Agenda Paper 12A)
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Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21): Finalisation of agenda decision (Agenda Paper 12B)
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Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition: Finalisation of agenda decision (Agenda Paper 12C)
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Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16): Finalisation of agenda decision (Agenda Paper 12D)
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IFRIC Update September 2022 (Agenda Paper 12E)
Taxonomy
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IFRS Accounting Taxonomy Update—Amendments to IAS 1 and IFRS 16 (Agenda Paper 25)