Supplementary 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 remotely for a supplementary meeting on 11 April 2023.
Maintenance and consistent application
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Supplementary IASB Update April 2023—International Tax Reform—Pillar Two Model Rules