In this episode of the IASB podcast, IASB Chair Andreas Barckow and Executive Technical Director Nili Shah discuss the topics from the March IASB meeting. They include:
- the latest developments on the Third Agenda Consultation and Management Commentary;
- an assessment of stakeholder feedback received on the Post-implementation Review of IFRS 9—Classification and Measurement;
- reasons for why a further analysis is required for Financial Instruments with Characteristics of Equity;
- an update on the Primary Financial Statements;
- decisions made on the Business Combination under Common Control project;
- the project plan for Extractive Activities;
- the IFRS Interpretation Committee’s agenda decision for TLTRO III transactions; and
- considerations given to the disclosure requirements and measurement of financial guarantee contracts for the second comprehensive review of the IFRS for SMEs Accounting Standard.
A full summary of the March 2022 IASB meeting can be found in IASB Update.
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