IASB Update November 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 13–15 November 2023.
Research and standard-setting
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Equity Method (Agenda Paper 13)
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Primary Financial Statements (Agenda Paper 21)
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Business Combinations under Common Control (Agenda Paper 23)
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Post-implementation Review of IFRS 9—Impairment (Agenda Paper 27)
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Second Comprehensive Review of the IFRS for SMEs Accounting Standard (Agenda Paper 30)
Maintenance and consistent application
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Amendments to the Classification and Measurement of Financial Instruments (Agenda Paper 16)
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Provisions—Targeted Improvements (Agenda Paper 22)
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Updating the Subsidiaries without Public Accountability: Disclosures Standard (Agenda Paper 32)