The Board met on 20–22 September 2022, and the topics discussed were as follows:
Work plan overview
- IASB work plan update
Research and standard-setting
- Post-implementation Review of IFRS 9-Classification and Measurement
- Financial Instruments with Characteristics of Equity
- Post-implementation Review of IFRS 15
- Rate-regulated Activities
- Equity Method
- Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
- Goodwill and Impairment
- Extractive Activities
- Primary Financial Statements
Maintenance and consistent application
- Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9)-Next steps
- Non-current Liabilities with Covenants (IAS 1)-Sweep issue
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