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The Board met on 18–20 October 2022, and the topics discussed were as follows:
Research and standard-setting
- Post-implementation Review of IFRS 9—Classification and Measurement
- Rate-regulated Activities
- Disclosure Initiative—Targeted Standards-level Review of Disclosures
- Equity Method
- Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
- Goodwill and Impairment
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Provisions—Targeted Improvements: Discount rates—Non-performance risk
- Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21): Finalisation of agenda decision
- Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition: Finalisation of agenda decision
- Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16): Finalisation of agenda decision
- IFRIC Update September 2022
Taxonomy
- IFRS Accounting Taxonomy Update—Amendments to IAS 1 and IFRS 16
Strategy and governance
- ISSB Update
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