November 2022 IASB Update now available and work plan updated
02 December 2022
The November 2022 IASB Update has been published. It summarises preliminary decisions made by the IASB at its meeting held on 22-24 November 2022 on the following topics:
- Post-implementation Review of IFRS 9—Classification and Measurement
- Dynamic Risk Management
- Rate-regulated Activities
- Amendments to the Classification and Measurement of Financial Instruments
- Goodwill and Impairment
- Business Combinations under Common Control
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
- Maintenance and consistent application
- International Tax Reform—Pillar Two Model Rules: Potential standard-setting project
- Supplier Finance Arrangements
The Update may be accessed here.