October 2024 IASB Update available

The International Accounting Standards Board (IASB) met on 21-23 October 2024. The Update from the meeting is now available.
The Update highlights the IASB’s preliminary decisions on the following topics:
  • IASB work plan update
  • Research and standard-setting
    • Dynamic Risk Management
    • Financial Instruments with Characteristics of Equity
    • Intangible Assets
    • Business Combinations—Disclosures, Goodwill and Impairment​
    • Second Comprehensive Review of the IFRS for SMEs Accounting Standard  
  • Maintenance and consistent application
    • Power Purchase Agreements
    • IFRIC Update September 2024
  • Taxonomy
    • IFRS Accounting Taxonomy 2024—Proposed Update 1 IFRS 18 Presentation and Disclosure in Financial Statements
The Update may be accessed here.