September 2023 IASB Update available
September 2023 IASB Update available
The IASB met on 19-21 September 2023.
The meeting Update is now available, highlighting the preliminary decisions of the IASB, relating to the following.
The meeting Update is now available, highlighting the preliminary decisions of the IASB, relating to the following.
- Work plan overview
- Research and standard-setting
- Rate-regulated Activities
- Equity Method
- Business Combinations—Disclosures, Goodwill and Impairment
- Joint Session: Business Combinations—Disclosures, Goodwill and Impairment and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
- Business Combinations under Common Control
- Extractive Activities
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Maintenance and consistent application
- Climate-related Risks in the Financial Statements (renamed Climate-related and Other Uncertainties in the Financial Statements)
- Amendments to the Classification and Measurement of Financial Instruments.