April 2023 IASB podcast
3 May 2023
The April 2023 IASB podcast includes:
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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;
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decisions made in the Rate-regulated Activities project;
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developments in the Dynamic Risk management project;
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decisions made on proposed disclosure requirements in the draft Accounting Standard relating to the Subsidiaries without Public Accountability: Disclosures project;
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progress made in the Financial Instruments with Characteristics of Equity project;
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discussions on options for the way forward in the Business Combinations under Common Control project; and
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decisions made in the Equity Method project.
A full summary of the April 2023 IASB meeting can be found in the
IASB Update.
You can find all IASB podcasts on the IASB
podcast page. The podcasts are also available on your podcast
player, Spotify and the IASB YouTube channel.