IASB Update January 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 25 January 2022.
Work plan overview
IASB work plan update (Agenda Paper 8)
Approach to prioritising matters arising from post-implementation reviews (Agenda Paper 8A)
Research and standard-setting
Primary Financial Statements (Agenda Paper 21)
Business Combinations under Common Control (Agenda Paper 23)
Maintenance and consistent application
Maintenance and consistent application (Agenda Paper 12)
Lack of Exchangeability (IAS 21): Feedback Summary (Agenda Paper 12A)
IFRIC Update (Agenda Paper 12B)
IFRS Taxonomy Update—Initial Application of IFRS 17 and IFRS 9―Comparative Information (oral update)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions