The Board met on 12–14 December 2023, and the topics discussed were as follows:
Work plan overview
- IASB work plan update
Research and standard-setting
- Rate-regulated Activities
- Management Commentary
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Power Purchase Agreements
- Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity
- Climate-related and Other Uncertainties in the Financial Statements
- Provisions—Targeted Improvements
- Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
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