The Board met on 20–23 March 2023, and the topics discussed were as follows:
Work plan overview
- IASB work plan update
Research and standard-setting
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Equity Method
- Business Combinations—Disclosures, Goodwill and Impairment
- Primary Financial Statements
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Climate-related Risks in the Financial Statements
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