IASB Update November 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 19–20 November 2024.
Research and standard-setting
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Management Commentary (Agenda Paper 15)
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Second Comprehensive Review of the IFRS for SMEs Accounting Standard (Agenda Paper 30)
Taxonomy
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IFRS Accounting Taxonomy 2024—Proposed Update 1 IFRS 18 Presentation and Disclosure in Financial Statements (Agenda Paper 25)