IASB Update March 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 20–23 March 2023.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (Agenda Paper 6)
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Equity Method (Agenda Paper 13)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
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Primary Financial Statements (Agenda Paper 21)
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Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)
Maintenance and consistent application
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Climate-related Risks in the Financial Statements (Agenda Paper 14)