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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