• December 2022 IASB agenda and meeting papers available

December 2022 IASB agenda and meeting papers available

10 December 2022

The IASB will meet on 13-15 December 2022. The agenda and meeting papers are now available.

The topics for discussion are:

  • Goodwill and Impairment
  • Maintenance and Consistent Application
    • Lack of Exchangeability (Amendments to IAS 21)
  • Financial Instruments with Characteristics of Equity
  • Equity Method
  • Rate-regulated Activities
  • Digital financial reporting strategy
  • Board work plan Update
  • Disclosure Initiative— Subsidiaries without public accountability: Disclosures

The agenda and meeting papers may be accessed here.