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.