.png?sfvrsn=dd675fd5_2)
.jpg?sfvrsn=d4038e84_0)
-(1).png?sfvrsn=db949de5_0)
-(5).png?sfvrsn=3162fbc9_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_2)
/professionals/istock-845530100-c.jpg?sfvrsn=46efdedd_2)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/business-management-global-connection/istock-1079974636-c.jpg?sfvrsn=e9fea23b_2)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
In this month’s podcast, the topics on IASB’s discussions at the IASB meeting on 19–21 September 2023 were as follows.
- the generalisation of a project’s objective, which has been renamed ‘Climate-related and Other Uncertainties in the Financial Statements’;
- the conclusion of technical discussions in the Business Combinations—Disclosures, Goodwill and Impairment project, signalling the move to drafting an Exposure Draft;
- discussions about the Rate-regulated Activities project;
- key takeaways from the Equity Method project;
- decisions made in the Second Comprehensive Review of the IFRS for SMEs Accounting Standard;
- discussions on the direction of the project looking at Business Combinations under Common Control; and
- decisions on the Extractive Activities project.
Read more