IASB Update December 2024
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®
Accounting Standards, Amendments and IFRIC® Interpretations are formally balloted as set
out in the IFRS Foundation's Due Process Handbook.
The IASB met on the 9 and 11 December 2024.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Management Commentary (Agenda Paper 15)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)