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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