The Board met on 22-25 April 2024, and the topics discussed were as follows:
Topics discussed include:
Work plan overview
- IASB work plan update
Research and standard-setting
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Rate-regulated Activities
- Intangible Assets
- Post-implementation Review of IFRS 9—Impairment
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
Maintenance and consistent application
- Climate-related Commitments (IAS 37)
- Payments Contingent on Continued Employment during Handover Periods (IFRS 3)
- IFRIC Update March 2024
- Climate-related and Other Uncertainties in the Financial Statements
- Provisions—Targeted Improvements
- Updating the Subsidiaries without Public Accountability: Disclosures Standard
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