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September 2024 IASB Update available

The Board met on 16-18 September 2024, and the topics discussed were as follows: 

Research and standard-setting

  • Dynamic Risk Management
  • Amortised Cost Measurement
  • Management Commentary
  • Statement of Cash Flows and Related Matters
  • Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard

Maintenance and consistent application

  • Power Purchase Agreements

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