• October 2022 IASB agenda and meeting papers now available

October 2022 IASB agenda and meeting papers now available

14 October 2022

The IASB is scheduled to meet on 18-20 October 2022. The agenda and meeting papers are now available.

The topics for discussion are:

  • Rate-regulated Activities
  • Contractual cash flow characteristics
  • Equity Method
  • Disclosure Initiative—Targeted Standards-level Review of Disclosures
  • Maintenance and Consistent Application
    • Provisions—Targeted Improvements – Discount rates – non-performance risk
    • Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)- finalisation of agenda decision
    • Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition – finalisation of agenda decision
    • Lessor Forgiveness of Lease Payments (IFRS 9 and IFRS 16) – finalisation of agenda decision
    • IFRIC Update September 2022
  • Post Implementation Review of IFRS 9 – Classification and measurement
  • Disclosure Initiative— Subsidiaries without public accountability: Disclosures
  • Goodwill and impairment
  • IFRS Accounting Taxonomy Update – Amendments to IAS 1 and IFRS 16

The agenda and meeting papers may be accessed here.