The Board met on 22–24 March 2022, and the topics for discussion were as follows:
Research and standard-setting
- Post-implementation Review of IFRS 9—Classification and Measurement
- Financial Instruments with Characteristics of Equity
- Management Commentary
- Extractive Activities
- Primary Financial Statements
- Business Combinations under Common Control
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
Maintenance and consistent application
- TLTRO III Transactions (IFRS 9 and IAS 20): Finalisation of agenda decision
- IFRIC Update February 2022
Strategy and governance
- Third Agenda Consultation
Read more