IASB and joint FASB-IASB Update September 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 19–21 September 2023.
In addition, the IASB held a joint meeting with the Financial Accounting Standards Board
(FASB) on 29 September 2023. Read the joint Updatebelow.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Rate-regulated Activities (Agenda Paper 9)
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Equity Method (Agenda Paper 13)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
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Joint Session: Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18A) and Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures (Agenda Paper 31)
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Business Combinations under Common Control (Agenda Paper 23)
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Extractive Activities (Agenda Paper 19)
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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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Climate-related Risks in the Financial Statements (renamed Climate-related and Other Uncertainties in the Financial Statements) (Agenda Paper 14)
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Amendments to the Classification and Measurement of Financial Instruments (Agenda Paper 16)