September 2023 IASB podcast
27 September 2023
This month’s International Accounting Standards Board (IASB) meeting was
held on 19–21 September.
The September IASB podcast includes:
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the generalisation of a project’s objective, which has been renamed 'Climate-related and Other Uncertainties in the Financial Statements';
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the conclusion of technical discussions in the Business Combinations—Disclosures, Goodwill and Impairment project, signalling the move to drafting an Exposure Draft;
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discussions about the Rate-regulated Activities project;
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key takeaways from the Equity Method project;
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decisions made in the Second Comprehensive Review of the IFRS for SMEs Accounting Standard;
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discussions on the direction of the project looking at Business Combinations under Common Control; and
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decisions on the Extractive Activities project.
A full summary of the September 2023 IASB meeting can be found in the
IASB Update.
You can find all IASB podcasts on the IASB
podcast page. The podcasts are also available on your podcast
player, Spotify and the IASB YouTube channel.