IASB Update July 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.
Research and standard-setting
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Dynamic Risk Management (Agenda Paper 4)
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Post-implementation Review of IFRS 15 Revenue from Contracts with Customers (Agenda Paper 6)
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Rate-regulated Activities (Agenda Paper 9)
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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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Consistent application activities (Agenda Paper 12)
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Disclosure of Revenues and Expenses for Reportable Segments (IFRS 8) (Agenda Paper 12A)
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IFRIC Update June 2024 (Agenda Paper 12B)