March 2024 IASB Update now available

March 2024 IASB Update now available

The IASB met on 18-21 March 2024. The Update from the meeting is now available.
The topics discussed included:
  • IASB work plan update
  • Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
  • Rate-regulated Activities
  • Equity Method
  • Climate-related and Other Uncertainties in the Financial Statements
  • Management Commentary
  • Post-implementation Review of IFRS 9—Impairment
  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard
  • Updating the Subsidiaries without Public Accountability: Disclosures Standard
  • Maintenance and consistent application
    • Power Purchase Agreements
    • Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
The Update may be accessed here.