In this episode of the IASB podcast, Chair Andreas Barckow and Executive Technical Director Nili Shah talk through the highlights from the September 2022 IASB meeting.
They include:
- discussions about disclosures on business combinations as part of the Goodwill and Impairment project;
- continuing discussions from the IASB meeting in June 2022 on Equity Method;
- consideration for further research to improve the disclosure objectives and requirements of IFRS 6 Exploration for and Evaluation of Mineral Resources as part of the Extractive Activities project;
- tentative decisions made on the Primary Financial Statements project;
- an update on the Rate-regulated Activities project;
- news on the Financial Instruments with Characteristics of Equity project;
- developments on the Contractual Cash Flow Characteristics of Financial Assets, a project born out of the Post-implementation Review of IFRS 9—Classification and Measurement;
- progress made on the Post-implementation Reviews for IFRS 9—Classification and Measurement, IFRS 15 Revenue from Contracts with Customers, and other related news; and
- key takeaways from the Maintenance and Consistent Application session.
A full summary of the September 2022 IASB meeting can be found in the IASB Update.
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Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 6 Exploration for and Evaluation of Mineral Resources
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 15 Revenue from Contracts with Customers
IFRS 16 Leases
IFRIC 12 Service Concession Arrangements
IAS 28 Investments in Associates and Joint Ventures
IAS 32 Financial Instruments Presentation
