The IASB met on 22–23 January 2024. The IASB and ISSB met on 25 January 2024. The topics discussed were as follows:
Research and standard-setting
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Power Purchase Agreements
- Maintenance and consistent application
- Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27)
- IFRIC Update November 2023
- Amendments to the Classification and Measurement of Financial Instruments
- Updating the Subsidiaries without Public Accountability: Disclosures Standard
Taxonomy
- IFRS Accounting Taxonomy Update—Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7
Joint IASB–ISSB meeting
- ISSB Consultation on Agenda Priorities
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