In this latest podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share the highlights from the December 2022 IASB meeting.
Topics discussed include:
- discussions on the strategic framework for digital financial reporting and activities that could be prioritised in this area;
- developments in the renamed Business Combinations─Disclosures, Goodwill and Impairment project;
- a decision reversal in the Equity Method project;
- progress in the Lack of Exchangeability project;
- proposals relating to the Rate-regulated Activities project;
- further talks on the proposals for the project on Subsidiaries without Public Accountability: Disclosures;
- tentative decisions made on the Financial Instruments with Characteristics of Equity project;
- an update on the Management Commentary project; and
- publication of the feedback statement on the Post-implementation Review of IFRS 9─Classification and Measurement.
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