July 2022 IASB agenda and meeting papers available
15 July 2022
The IASB is scheduled to meet on 18-21 July 2022.
The agenda and meeting papers are now available.
The topics for discussion are:
- Financial Instruments with Characteristics of Equity
- Rate-regulated Activities
- Disclosure Initiative—Targeted Standards-level Review of Disclosures
- Post Implementation Review of IFRS 9—Classification and Measurement
- Post-implementation review of IFRS 9—Impairment│ Project plan
- Primary Financial Statements
- Maintenance and Consistent Application
- Supplier Finance Arrangements
- Non-current Liabilities with Covenants (Amendments to IAS 1)
- Negative Low Emission Vehicle Credits (IAS 37)
- Classification of Public Shares as Financial Liabilities or Equity (IAS 32)
- Transfer of Insurance Coverage (IFRS 17)
- IFRIC Updates
- Dynamic Risk Management
- Management Commentary
- Contractual cash flow characteristics
- Goodwill and Impairment
The agenda and meeting papers may be accessed here.