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January 2025 IASB Update available

The Board met on 28-29 January 2025, and the topics discussed were as follows:

Work plan overview

  • IASB work plan update

Research and standard-setting

  • Pollutant Pricing Mechanisms
  • Business Combinations—Disclosures, Goodwill and Impairment

Maintenance and consistent application

  • Consistent application activities
  • Classification of Cash Flows related to Variation Margin Calls on ‘Collateralised-to-Market’ Contracts (IAS 7)
  • IFRIC Update November 2024
  • Provisions—Targeted Improvements
  • Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures

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