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.