IASB Update January 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 24–26 January 2023.
Research and standard-setting
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Equity Method (Agenda Paper 13)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
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Primary Financial Statements (Agenda Paper 21)
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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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Supplier Finance Arrangements: Transition, effective date and due process (Agenda Paper 12A)
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IFRIC Update November 2022 (Agenda Paper 12B)
Taxonomy
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IFRS Accounting Taxonomy Update—Amendments to IFRS 16 and IAS 1 (Agenda Paper 25)