December 2023 IASB Update available

December 2023 IASB Update available

The IASB met on 12-14 December 2023. The meeting Update is now available.
The topics discussed were:
  • IASB Work Plan update
  • Research and standard-setting
    • Rate-regulated Activities
    • Management Commentary
    • Second Comprehensive Review of the IFRS for SMEs Accounting Standard
    • Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
  • Maintenance and consistent application
    • Power Purchase Agreements
    • Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity
    • Climate-related and Other Uncertainties in the Financial Statements
    • Provisions—Targeted Improvements
    • Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard.
The Update may be accessed here.