September 2023 IASB meeting agenda and meeting papers available
September 2023 IASB meeting agenda and meeting papers available
The IASB is scheduled to meet on 19-21 September 2023. The agenda and meeting papers are now available.
The topics for discussion are:
The topics for discussion are:
- Business Combinations under Common Control
- Disclosure Initiative - Subsidiaries without public accountability: Disclosures
- Business Combinations - Disclosures, Goodwill and Impairment
- Rate-regulated Activities
- Climate-related risks in the financial statements
- Extractive Activities
- Equity Method
- Second Comprehensive Review of the IFRS for SMEs Standard
- IFRS 9 Amendments to classification and measurement
- Board work plan Update