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April 2022 IASB Update available and work plan updated

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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