IASB Update October 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 25–26 October 2023.
Research and standard-setting
-
Dynamic Risk Management (Agenda Paper 4)
-
Rate-regulated Activities (Agenda Paper 9)
-
Equity Method (Agenda Paper 13)
-
Amendments to the Classification and Measurement of Financial Instruments (Agenda Paper 16)
-
Primary Financial Statements (Agenda Paper 21)
-
Second Comprehensive Review of the IFRS for SMEs Accounting Standard (Agenda Paper 30)
-
Disclosure Initiative—Subsidiaries without Public Accountability (Agenda Paper 31)
Maintenance and consistent application
-
Maintenance and consistent application (Agenda Paper 12)
-
Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)—Finalisation of agenda decision (Agenda Paper 12A)
-
Homes and Home Loans Provided to Employees—Finalisation of agenda decision (Agenda Paper 12B)
-
Guarantee over a Derivative Contract (IFRS 9)—Finalisation of agenda decision (Agenda Paper 12C)
-
IFRIC Update September 2023 (Agenda Paper 12D)