In this podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah, share the highlights from the September 2022 IASB meeting.
Topics discussed include:
- discussions about disclosures on business combinations as part of the Goodwill and Impairment project;
- continuing discussions from the IASB meeting in June 2022 on Equity Method;
- consideration for further research to improve the disclosure objectives and requirements of IFRS 6 Exploration for and Evaluation of Mineral Resources as part of the Extractive Activities project;
- tentative decisions made on the Primary Financial Statements project;
- an update on the Rate-regulated Activities project;
- news on the Financial Instruments with Characteristics of Equity project;
- developments on the Contractual Cash Flow Characteristics of Financial Assets, a project born out of the Post-implementation Review of IFRS 9-Classification and Measurement;
- progress made on the Post-implementation Reviews for IFRS 9-Classification and Measurement, IFRS 15 Revenue from Contracts with Customers, and other related news; and
- key takeaways from the Maintenance and Consistent Application session.
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