October 2023 IASB Update available
October 2023 IASB Update available
The IASB met on 25-26 October 2023. The meeting update is now available.
The topics discussed were:
The topics discussed were:
- Research and Standard Setting
- Dynamic Risk Management
- Rate-regulated Activities
- Equity Method
- Amendments to the Classification and Measurement of Financial Instruments
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability
- Maintenance and consistent application
- Maintenance and consistent application
- Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)—Finalisation of agenda decision
- Homes and Home Loans Provided to Employees—Finalisation of agenda decision
- Guarantee over a Derivative Contract (IFRS 9)—Finalisation of agenda decision
- IFRIC Update September 2023