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December 2023 International Accounting Standards Board agenda and meeting papers available

The meeting papers for the International Accounting Standards Board meeting to be held on 12 – 14 December 2023 are available.

Topics for discussion include:

  • Power Purchase Agreements
  • Work Plan update
  • Rate-regulated Activities
  • Maintenance and Consistent Application
  • Climate-related and Other Uncertainties in the Financial Statements
  • Management Commentary
  • Provisions—Targeted Improvements
  • Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard
  • Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures

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