The Board met on 22–24 November 2022, and the topics discussed were as follows:
Research and standard-setting
- Post-implementation Review of IFRS 9-Classification and Measurement
- Dynamic Risk Management
- Rate-regulated Activities
- Maintenance and Consistent Application
- Amendments to the Classification and Measurement of Financial Instruments
- Goodwill and Impairment
- Business Combinations under Common Control
- Disclosure Initiative-Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- International Tax Reform—Pillar Two Model Rules: Potential standard-setting project
- Supplier Finance Arrangements
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