The Board met on 20-22 May 2024, and the topics discussed were as follows:
Topics discussed include:
Research and standard-setting
- Financial Instruments with Characteristics of Equity
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Post-implementation Review of IFRS 9—Impairment
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
Maintenance and consistent application
- Rate-regulated Activities
Taxonomy
- Proposed IFRS Accounting Taxonomy Update—Contracts for Renewable Electricity (oral update)
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