IASB Update December 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 on 12–14 December 2023.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Rate-regulated Activities (Agenda Paper 9)
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Management Commentary (Agenda Paper 15)
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Second Comprehensive Review of the IFRS for SMEs Accounting Standard (Agenda Paper 30)
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Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)
Maintenance and consistent application
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Power Purchase Agreements (Agenda Paper 3)
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Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (Agenda Paper 12)
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Climate-related and Other Uncertainties in the Financial Statements (Agenda Paper 14)
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Provisions—Targeted Improvements (Agenda Paper 22)
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Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Agenda Paper 29)