The Board met on 25–27 April 2023, and the topics discussed were as follows:
Research and standard-setting
- Dynamic Risk Management
- Financial Instruments with Characteristics of Equity
- Rate-regulated Activities
- Equity Method
- Business Combinations under Common Control
- Post-implementation Review of IFRS 9—Impairment
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Definition of a Lease—Substitution Rights (IFRS 16 Leases): Finalisation of Agenda Decision
- IFRIC Update March 2023
- Potential amendment to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules
- Provisions—Targeted Improvements
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