• January 2023 IASB Update now available

January 2023 IASB Update now available

03 February 2023

The January 2023 IASB Update has been published, which provides a summary of the IASB meeting held on 24-26 January 2023.

Topics covered at the meeting were:

  • Equity Method
  • Business Combinations - Disclosures, Goodwill and Impairment
  • Primary Financial Statements
  • Disclosure Initiative - Subsidiaries without Public Accountability: Disclosures
  • Maintenance and consistent application
    • Supplier Finance Arrangements: Transition, effective date and due process 
    • IFRIC Update November 2022
  • IFRS Accounting Taxonomy Update—Amendments to IFRS 16 and IAS 1

The IASB Update may be accessed here.