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The Board met on 23–27 May 2022, and the topics for discussion were as follows:
Work plan overview
- IASB work plan update
Research and standard-setting
- Post-implementation Review of IFRS 9—Classification and Measurement
- Dynamic Risk Management
- Rate-regulated Activities
- Disclosure Initiative—Targeted Standards-level Review of Disclosures
- Goodwill and Impairment
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Principal versus Agent: Software Reseller (IFRS 15): Finalisation of agenda decision
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