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In this month’s podcast, the topics on IASB’s discussions at the IASB meeting on 20–23 March 2023 were as follows.
- initial discussions on a new project added to the work plan about Climate-related Risks in the Financial Statements;
- progress in developing a Request for Information on the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers;
- key decisions made in the Primary Financial Statements project;
- looking at changes to the impairment test, and removal of disclosure requirements relating to the project on Business Combinations─Disclosures, Goodwill and Impairment;
- developments in the Disclosure Initiative─Subsidiaries without Public Accountability: Disclosures project; and
- milestone decisions made in the project on Equity Method.
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