The Board met on 25-26 October 2023, and the topics discussed were as follows:
Topics discussed include:
Research and standard-setting
- Dynamic Risk Management
- Rate-regulated Activities
- Equity Method
- Amendments to the Classification and Measurement of Financial Instruments
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability
Maintenance and consistent application
- Update on the three agenda decisions discussed at the September 2023 meeting of the IFRS Interpretations Committee
- Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)—Finalisation of agenda decision
- Homes and Home Loans Provided to Employees—Finalisation of agenda decision
- Guarantee over a Derivative Contract (IFRS 9)—Finalisation of agenda decision
- IFRIC Update September 2023
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