Supplementary IASB Update August 2023
This IASB Update highlights preliminary decisions of the
International Accounting Standards Board (IASB). Projects affected by these decisions
can be found on the work plan. The IASB's final decisions on IFRS®
Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the
IFRS Foundation's Due Process Handbook.
The IASB met for a supplementary meeting on 23 August 2023.
Maintenance and consistent application
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Amendments to the IFRS for SMEs Standard—International Tax Reform—Pillar Two Model Rules (Agenda Paper 12)