The Board met on 18-21 March 2024, and the topics discussed were as follows:
Topics discussed include:
Work plan overview
- IASB work plan update
Research and standard-setting
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Rate-regulated Activities
- Equity Method
- Climate-related and Other Uncertainties in the Financial Statements
- Management Commentary
- Post-implementation Review of IFRS 9—Impairment
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Updating the Subsidiaries without Public Accountability: Disclosures Standard
Maintenance and consistent application
- Power Purchase Agreements
- Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)
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