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September 2023 International Accounting Standards Board agenda and meeting papers available

The meeting papers for the International Accounting Standards Board meeting to be held on 19 - 21 September 2023 are available.

Topics for discussion include:

  • Work plan
  • Rate-regulated Activities
  • Equity Method
  • Climate-related Risks in the Financial Statements
  • Amendments to the Classification and Measurement of Financial Instruments
  • Business Combinations—Disclosures, Goodwill and Impairment
  • Extractive Activities
  • Business Combinations under Common Control
  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard
  • Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures

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