IASB Update April 2024
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®
Accounting Standards, Amendments and IFRIC® Interpretations are formally balloted as set
out in the IFRS Foundation's Due Process Handbook.
The IASB met on 22–25 April 2024.
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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Rate-regulated Activities (Agenda Paper 9)
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Intangible Assets (Agenda Paper 17)
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Post-implementation Review of IFRS 9—Impairment (Agenda Paper 27)
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Second Comprehensive Review of the IFRS for SMEs Accounting Standard (Agenda Paper 30)
Maintenance and consistent application
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Maintenance and consistent application (Agenda Paper 12)
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Climate-related Commitments (IAS 37) (Agenda Paper 12A)
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Payments Contingent on Continued Employment during Handover Periods (IFRS 3) (Agenda Paper 12B)
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IFRIC Update March 2024 (Agenda Paper 12C)
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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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Updating the Subsidiaries without Public Accountability: Disclosures Standard (Agenda Paper 32)