January 2025 IASB Update now available

January 2025 IASB Update now available

The International Accounting Standards Board (IASB) met on 28-29 January 2025. The meeting update is now available:
The topics discussed were:
Work plan overview
  • IASB work plan update
Research and standard-setting
  • Pollutant Pricing Mechanisms
  • Business Combinations—Disclosures, Goodwill and Impairment
Maintenance and consistent application
  • Consistent application activities
  • Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7)
  • IFRIC Update November 2024
  • Provisions—Targeted Improvements
  • Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures
The meeting Update may be accessed here.