IASB Update March 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 20–23 March 2023.
Work plan overview
IASB work plan update (Agenda Paper 8)
Research and standard-setting
Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (Agenda Paper 6)
Equity Method (Agenda Paper 13)
Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
Primary Financial Statements (Agenda Paper 21)
Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)
Maintenance and consistent application
Climate-related Risks in the Financial Statements (Agenda Paper 14)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions