November 2022 IASB podcast | DART – Deloitte Accounting Research Tool

01 December 2022

In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah talk through the highlights from the November 2022 IASB meeting. They include:

insights to the IASB’s decision to retain impairment-only approach for goodwill accounting;
key takeaways from the discussion for an accelerated project proposing narrow-scope amendments to the Accounting Standard on income tax in response to the OECD’s Pillar Two model rules;
news on the project direction of Supplier Finance Arrangements;
milestone decision on the Post-implementation Review of IFRS 9—Classification and Measurement; and
updates on the Business Combinations under Common Control, Subsidiaries without Public Accountability: Disclosures, Dynamic Risk Management, Rate Regulated Activities and Primary Financial Statements projects.

A full summary of the November 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.