Supplementary 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 remotely for a supplementary meeting on 3 May 2023.
Maintenance and consistent application
Amendments to the IFRS for SMEs Standard—International Tax Reform—Pillar Two Model Rules (Agenda Paper 12)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions