IASB and joint IASB–FASB Update September 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 September 2022.
In addition, the IASB held a hybrid joint meeting with the Financial Accounting Standards
Board (FASB) on 30 September 2022. Read the joint Update below.
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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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Post-implementation Review of IFRS 15 (Agenda Paper 6)
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Rate-regulated Activities (Agenda Paper 9A)
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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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Extractive Activities (Agenda Paper 19)
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Primary Financial Statements (Agenda Paper 21)
Maintenance and consistent application
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Maintenance and consistent application (Agenda Paper 12)
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Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9)—Next steps (Agenda Paper 12A)
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Non-current Liabilities with Covenants (IAS 1)—Sweep issue (Agenda Paper 12B)