In this month’s podcast, the topics on IASB’s discussions at the IASB meeting on 19–21 September 2023 were as follows.
- the generalisation of a project’s objective, which has been renamed ‘Climate-related and Other Uncertainties in the Financial Statements’;
- the conclusion of technical discussions in the Business Combinations—Disclosures, Goodwill and Impairment project, signalling the move to drafting an Exposure Draft;
- discussions about the Rate-regulated Activities project;
- key takeaways from the Equity Method project;
- decisions made in the Second Comprehensive Review of the IFRS for SMEs Accounting Standard;
- discussions on the direction of the project looking at Business Combinations under Common Control; and
- decisions on the Extractive Activities project.
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