July 2022 IASB podcast
01 August 2022
In the July 2022 IASB podcast, IASB Chair Andreas Barckow and
Executive Technical Director Nili Shah talk through the highlights from the July 2022
IASB meeting. They include:
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the ongoing analysis of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement;
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a clarification on the requirements in IFRS 9 Financial Instruments for assessing a financial asset’s contractual cash flow characteristics;
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the proposed project plan for Dynamic Risk Management;
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deliberations on the Financial Instruments with Characteristics of Equity project;
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redeliberations and tentative decisions on Primary Financial Statements and Rate-regulated Activities projects;
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continuing discussions on Goodwill and Impairment;
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exploring possible ways of taking Disclosure Initiative—Targeted Standards-level Review of Disclosures forward;
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discussion on the feedback obtained on Exposure Draft Supplier Finance Arrangements; and
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updates on maintenance and consistent application questions.
A full summary of the July 2022 IASB meeting can be found in the
IASB Update.
You can find all IASB podcasts on the IASB
podcast page. The podcasts are also available on your podcast
player, Spotify and the IASB YouTube channel.