IASB Update May 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 22-24 May 2023.
Work plan overview
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IASB work plan update (Agenda Paper 8)
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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Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (Agenda Paper 6)
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Rate-regulated Activities (Agenda Paper 9)
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Management Commentary (Agenda Paper 15A)
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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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Lessee Derecognition of Lease Liabilities (IFRS 9)—Potential annual improvement (Agenda Paper 12A)
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Disclosure of Deferred Difference between Fair Value and Transaction Price (IFRS 7 IG)—Potential annual improvement (Agenda Paper 12B)
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Annual Improvements to IFRS Accounting Standards—Early application and due process (Agenda Paper 12C)