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In May IASB Update podcast, the topics on IASB’s discussions at the IASB meeting on 22–24 May 2023 were as follows.
- a summary of the supplementary meeting the IASB held on 3 May about proposed amendments to the IFRS for SMEs Accounting Standard relating international tax reform;
- progress made in the Primary Financial Statements project;
- decisions reached in the Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures project;
- an update on outreach activities related to the Dynamic Risk Management project;
- developments in the Business Combinations—Disclosures, Goodwill and Impairment project; and
- discussions on the Management Commentary project.
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