IASB Update April 2023
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®
Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the
IFRS Foundation's Due Process Handbook.
The IASB met on 25–27 April 2023.
Research and standard-setting
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Dynamic Risk Management (Agenda Paper 4)
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Rate-regulated Activities (Agenda Paper 9)
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Equity Method (Agenda Paper 13)
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Business Combinations under Common Control (Agenda Paper 23)
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Post-implementation Review of IFRS 9—Impairment (Agenda Paper 27)
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Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)
Maintenance and consistent application
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Maintenance and consistent application (Agenda Paper 12)
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Definition of a Lease—Substitution Rights (IFRS 16 Leases): Finalisation of Agenda Decision (Agenda Paper 12A)
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IFRIC Update March 2023 (Agenda Paper 12B)
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Potential amendment to the IFRS for SMEs Accounting Standard—International Tax Reform—Pillar Two Model Rules (Agenda Paper 14)
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Provisions—Targeted Improvements (Agenda Paper 22)