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In July IASB podcast, the topics on IASB’s discussions at the IASB meeting on 25–27 July 2023 were as follows.
- the conclusion of technical discussions in the Primary Financial Statements and Subsidiaries without Public Accountability: Disclosures projects, moving towards drafting of the two new IFRS Accounting Standards;
- matters arising from stakeholder feedback in outreach activities and staff analysis in the Dynamic Risk Management project;
- discussions on improvements to requirements in the impairment test in the Business Combinations, Disclosures, Goodwill and Impairment project;
- key takeaways from discussions in the Equity Method project;
- a recommendation from the IFRS Interpretations Committee; and
- feedback from research into the Extractive Activities research project.
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