The meeting papers for the International Accounting Standards Board meeting to be held on 22 – 23 January 2024 are available.
Topics for discussion include:
- Power Purchase Agreements
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Maintenance and consistent application
- Amendments to the Classification and Measurement of Financial Instruments
- IFRS Accounting Taxonomy Update—Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
- Updating the Subsidiaries without Public Accountability: Disclosures Standard
- Feedback on ISSB Consultation on Agenda Priorities (IASB-ISSB joint discussion)
Read more