IASB Update June 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 20-22 June 2023.
Research and standard-setting
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Rate-regulated Activities (Agenda Paper 9)
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Equity Method (Agenda Paper 13)
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Primary Financial Statements (Agenda Paper 21)
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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)