July 2023 IASB agenda and meeting papers now available

July 2023 IASB agenda and meeting papers now available

The IASB is scheduled to meet on 25-27 July 2023. The agenda and meeting papers are now available.
The topics for discussion are:
  • Dynamic Risk Management
  • Business Combinations - Disclosures, Goodwill and Impairment
  • Maintenance and Consistent Application
    • IFRIC Update
    • Application of own use exception to physical PPA contract
  • Primary Financial Statements
  • Disclosure Initiative - Subsidiaries without public accountability: Disclosures
  • Equity Method
  • Provisions – Targeted improvements
  • Extractive Activities
The agenda and meeting papers may be accessed here.