November 2023 IASB meeting Update now available

November 2023 IASB meeting Update now available

The IASB met on 13-15 November 2023. The meeting Update is now available.
The topics discussed were:
  • Equity Method
  • Primary Financial Statements
  • Business Combinations under Common Control
  • Post-implementation Review of IFRS 9 - Impairment
  • Second Comprehensive Review of theIFRS for SMEsAccounting Standard
  • Maintenance and consistent application
    • Amendments to the Classification and Measurement of Financial Instruments
    • Provisions - Targeted Improvements
    • Updating the Subsidiaries without Public Accountability: Disclosures Standard
The meeting Update may be accessed here.