The meeting papers for the International Accounting Standards Board meeting to be held on 19 - 21 September 2023 are available.
Topics for discussion include:
- Work plan
- Rate-regulated Activities
- Equity Method
- Climate-related Risks in the Financial Statements
- Amendments to the Classification and Measurement of Financial Instruments
- Business Combinations—Disclosures, Goodwill and Impairment
- Extractive Activities
- Business Combinations under Common Control
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
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