The meeting papers for the International Accounting Standards Board meeting to be held on 25 – 26 October 2023 are available.
Topics for discussion include:
- Dynamic Risk Management
- Rate-regulated Activities
- Maintenance and consistent application
- 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: Disclosures
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