May 2022 IASB podcast | DART – Deloitte Accounting Research Tool

07 June 2022

In the May 2022 IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah share the highlights from the May IASB meeting. They include:

a discussion of the technical staff’s research on Goodwill and Impairment;
an analysis of the feedback received on Targeted Standards-level Review of Disclosures;
the continuing deliberation on the Primary Financial Statements project;
decisions made on the Post-implementation Review of IFRS 9 — Classification and Measurement project;
final deliberations on the Dynamic Risk Management model;
the redeliberations on Rate-regulated Activities;
tentative proposed amendments to the IFRS for SMEs Accounting Standard; and
the scope of the Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures project.

A full summary of the May 2022 IASB meeting can be found in 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.