The Board met on 25-28 April 2022, and the topics for discussion were as follows:
Research and standard-setting
- Post-implementation Review of IFRS 9 - Classification and Measurement
- Equity Method
- Management Commentary
- 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
- Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7): Finalisation of Agenda Decision
- IFRIC Update March 2022
Strategy and governance
- Third Agenda Consultation
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