In the February 2022 IASB podcast, IASB Chair Andreas Barckow and Sue Lloyd (Vice-Chair of IASB until 1 March 2022) join Executive Technical Director Nili Shah, to discuss the main topics from the February 2022 IASB meeting.
Topics discussed include:
- an update on the Third Agenda Consultation;
- decisions following the Post-implementation Review of IFRS 10, 11 and 12;
- further deliberations on Primary Financial Statements and Rate-regulated Activities projects;
- feedback received on the Dynamic Risk Management and Disclosure Initiative-Targeted Standards Level Review of Disclosures projects;
- developments on the Financial Instruments with Characteristics of Equity project; and
- key decisions made to progress the Exposure Draft for the Second Comprehensive Review of the IFRS for SMEs Standard.
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