In the May 2022 IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share the highlights from the May 2022 IASB meeting.
Topics discussed include:
- a discussion of the technical staff’s research on Goodwill and Impairment;
- an analysis of the feedback received on Targeted Standards-level Review of Disclosures;
- the continuing deliberation on the Primary Financial Statements project;
- decisions made on the Post-implementation Review of IFRS 9— Classification and Measurement project;
- final deliberations on the Dynamic Risk Management model:
- the redeliberations on Rate-regulated Activities;
- tentative proposed amendments to the IFRS for SMEs Accounting Standard; and
- the scope of the Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures project.
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