The Board met on 19–21 September 2023, and the topics discussed were as follows:
Work plan overview
- IASB work plan update
Research and standard-setting
- Rate-regulated Activities
- Equity Method
- Business Combinations—Disclosures, Goodwill and Impairment
- Joint Session: Business Combinations—Disclosures, Goodwill and Impairment and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
- Business Combinations under Common Control
- Extractive Activities
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
Maintenance and consistent application
- Climate-related Risks in the Financial Statements (renamed Climate-related and Other Uncertainties in the Financial Statements)
- Amendments to the Classification and Measurement of Financial Instruments
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