• May 2022 IASB Update available

May 2022 IASB Update available

03 June 2022

The May 2022 IASB Update has been published. It summarises preliminary decisions made by the IASB at its meeting held on 23-27 May 2022 on the following topics:

  • IASB work plan update
  • Post-implementation Review of IFRS 9 —Classification and Measurement
  • Dynamic Risk Management 
  • Rate-regulated Activities
  • Disclosure Initiative—Targeted Standards-level Review of Disclosures
  • Goodwill and Impairment
  • Primary Financial Statements 
  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard
  • Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
  • Maintenance and consistent application

The Update may be accessed here.