IASB Update March 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 18–21 March 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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Equity Method (Agenda Paper 13)
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Climate-related and Other Uncertainties in the Financial Statements (Agenda Paper 14)
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Management Commentary (Agenda Paper 15)
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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)
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Updating the Subsidiaries without Public Accountability: Disclosures Standard (Agenda Paper 32)
Maintenance and consistent application
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Power Purchase Agreements (Agenda Paper 3)
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Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21) (Agenda Paper 12J)