• fr-international-news

May 2023 International Accounting Standards Board agenda and meeting papers available

The meeting papers for the International Accounting Standards Board meeting to be held on 22 – 24 May 2023 are available.

Topics for discussion include:

  • Dynamic Risk Management
  • Financial Instruments with Characteristics of Equity
  • Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
  • Work plan
  • Rate-regulated Activities
  • Management Commentary
  • Business Combinations—Disclosures, Goodwill and Impairment
  • Primary Financial Statements
  • Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures

Read more