July 2023 IASB Update now available

July 2023 IASB Update now available

The IASB met on 25-27 July 2023. The meeting Update is now available.
Topics discussed included:
  • Dynamic Risk Management
  • Equity Method
  • Business Combinations—Disclosures, Goodwill and Impairment
  • Extractive Activities
  • Primary Financial Statements
  • Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
  • Maintenance and consistent application
    • IFRIC Update June 2023
    • Application of the Own-use Exception to Some Physical Power Purchase Agreements—Exploring possible narrow-scope amendments to IFRS 9
    • Provisions—Targeted Improvements
The meeting Update may be accessed here.