IASB and joint IASB–ISSB Update January 2024
This IASB Update and joint IASB–ISSB Update highlights
preliminary decisions of the International Accounting Standards Board (IASB) and the
International Sustainability Standards Board (ISSB). Projects affected by these
decisions can be found on the work plan. The
IASB's final decisions on IFRS® Accounting Standards, Amendments, IFRIC® Interpretations
and IFRS® Sustainability Disclosure Standards are formally balloted as set out in the
IFRS Foundation's Due Process Handbook.
The IASB met on 22–23 January 2024. The IASB and ISSB met on 25 January
2024.
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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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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Maintenance and consistent application (Agenda Paper 12)
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Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27) (Agenda Paper 12A)
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IFRIC Update November 2023 (Agenda Paper 12B)
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Amendments to the Classification and Measurement of Financial Instruments (Agenda Paper 16)
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Updating the Subsidiaries without Public Accountability: Disclosures Standard (Agenda Paper 32)
Taxonomy
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IFRS Accounting Taxonomy Update—Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7 (Agenda Paper 25)
Joint IASB–ISSB meeting
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ISSB Consultation on Agenda Priorities (Agenda Paper 2)