December 2022 IASB Update available
23 December 2022
The December 2022 IASB Update has been published. It highlights preliminary decisions made by the IASB at its meeting held on 13-15 December 2022 on the following topics:
- IASB work plan update
- Financial Instruments with Characteristics of Equity
- Rate-regulated Activities
- Equity Method
- Goodwill and Impairment
- Digital Financial Reporting
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
- Maintenance and consistent application
The Update may be accessed here.