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In this month’s podcast, the topics on IASB’s discussions at the IASB meeting on 25–27 April 2023 were as follows.
- a summary of the supplementary meeting the IASB held on 11 April about international tax reform and the OECD’s Pillar Two Model Rules relating to amendments to IAS 12 Income Taxes;
- discussions on a project to make targeted improvements to recognising provisions and the existence of present obligations in IAS 37 Provisions, Contingent Liabilities and Contingent Assets;
- decisions made in the Rate-regulated Activities project;
- developments in the Dynamic Risk management project;
- decisions made on proposed disclosure requirements in the draft Accounting Standard relating to the Subsidiaries without Public Accountability: Disclosures project;
- progress made in the Financial Instruments with Characteristics of Equity project;
- discussions on options for the way forward in the Business Combinations under Common Control project; and
- decisions made in the Equity Method project.
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