In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share the highlights from the November 2022 IASB meeting.
Topics discussed include:
- insights to the IASB’s decision to retain impairment-only approach for goodwill accounting;
- key takeaways from the discussion for an accelerated project proposing narrow-scope amendments to the Accounting Standard on income tax in response to the OECD’s Pillar Two model rules;
- news on the project direction of Supplier Finance Arrangements;
- milestone decision on the Post-implementation Review of IFRS 9—Classification and Measurement; and
- updates on the Business Combinations under Common Control, Subsidiaries without Public Accountability: Disclosures, Dynamic Risk Management, Rate Regulated Activities and Primary Financial Statements projects.
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