The Board met on 13–15 November 2023, and the topics discussed were as follows:
Research and standard-setting
- Equity Method
- Primary Financial Statements
- Business Combinations under Common Control
- Post-implementation Review of IFRS 9—Impairment
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
Maintenance and consistent application
- Amendments to the Classification and Measurement of Financial Instruments
- Provisions—Targeted Improvements
- Updating the Subsidiaries without Public Accountability: Disclosures Standard
- Research and standard-setting
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