February 2024 IASB meeting agenda and meeting papers now available

February 2024 IASB meeting agenda and meeting papers now available

The IASB is scheduled to meet on 19-22 February 2024. The agenda and meeting papers are now available.
The topics for discussion are:
  • Board work plan update
  • Equity Method
  • Second Comprehensive Review of the IFRS for SMEs Standard
  • Maintenance and Consistent Application
    • Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
    • Annual Improvements
  • PIR of IFRS 9 – Impairment
  • PIR of IFRS 15 Revenue from contracts with customers
  • Power Purchase Agreements
  • IFRS 9 Amendments to classification and measurement
The agenda and meeting papers may be accessed here.