The Board met on 13–15 December 2022, and the topics discussed were as follows:
Work plan overview
- IASB work plan update
Research and standard-setting
- Financial Instruments with Characteristics of Equity
- Rate-regulated Activities
- Equity Method
- Goodwill and Impairment
- Digital Financial Reporting
- Disclosure Initiative-Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Lack of Exchangeability
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