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September 2023 IASB Update available and work plan updated

The Board met on 19–21 September 2023, and the topics discussed were as follows:

Work plan overview

  • IASB work plan update

Research and standard-setting

  • Rate-regulated Activities
  • Equity Method
  • Business Combinations—Disclosures, Goodwill and Impairment
  • Joint Session: Business Combinations—Disclosures, Goodwill and Impairment and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
  • Business Combinations under Common Control
  • Extractive Activities
  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard

Maintenance and consistent application

  • Climate-related Risks in the Financial Statements (renamed Climate-related and Other Uncertainties in the Financial Statements)
  • Amendments to the Classification and Measurement of Financial Instruments

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