The meeting papers for the International Accounting Standards Board meeting to be held on 20 – 22 June 2022 are available.
Topics for discussion include:
- Post-implementation Review of IFRS 9
- Financial Instruments with Characteristics of Equity
- Non-current Liabilities with Covenants (Amendments to IAS 1)
- Equity Method
- Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
- Primary Financial Statements
- Business Combinations under Common Control
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative— Subsidiaries without public accountability: Disclosures
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