• October 2022 IASB Update now available

October 2022 IASB Update now available

28 October 2022

The October 2022 IASB Update has been published. It highlights preliminary decisions made by the IASB at its meeting held on 18-20 October 2022 on the following topics:

  • Post-implementation Review of IFRS 9—Classification and Measurement
  • Rate-regulated Activities
  • Disclosure Initiative—Targeted Standards-level Review of Disclosures
  • Equity Method
  • Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
  • Goodwill and Impairment
  • Disclosure Initiative—Subsidiaries without Public Accountability: 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
  • IFRS Accounting Taxonomy Update—Amendments to IAS 1 and IFRS 16
  • ISSB Update

The Update may be accessed here.