• December 2022 IASB Update available

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
    • Lack of Exchangeability


The Update may be accessed here.