The meeting papers for the International Accounting Standards Board meeting to be held on 25 – 27 April 2023 are available.
Topics for discussion include:
- Dynamic Risk Management
- Financial Instruments with Characteristics of Equity
- Rate-regulated Activities
- Definition of a Lease—Substitution Rights (IFRS 16)—Finalisation of agenda decision and IFRIC Update March 2023
- Equity Method
- International Tax Reform—Pillar Two Model Rules
- Provisions—Targeted Improvements
- Business Combinations under Common Control
- Post-implementation Review of IFRS 9—Impairment
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
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