July 2022 IASB agenda and meeting papers available

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.