IASB Update July 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 25-27 July 2023.
Research and standard-setting
-
Dynamic Risk Management (Agenda Paper 4)
-
Equity Method (Agenda Paper 13)
-
Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
-
Extractive Activities (Agenda Paper 19)
-
Primary Financial Statements (Agenda Paper 21)
-
Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)
Maintenance and consistent application
-
Maintenance and consistent application (Agenda Paper 12)
-
IFRIC Update June 2023 (Agenda Paper 12B)
-
Application of the Own-use Exception to Some Physical Power Purchase Agreements—Exploring possible narrow-scope amendments to IFRS 9 (Agenda Paper 12A)
-
Provisions—Targeted Improvements (Agenda Paper 22)