IASB and joint IASB–FASB Update June 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.
In addition, the IASB held a joint meeting with the FASB on 21 June 2024. Read the joint
Update below.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Dynamic Risk Management (Agenda Paper 4)
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Post-implementation Review of IFRS 16 Leases (Agenda Paper 7)
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Pollutant Pricing Mechanisms (Agenda Paper 10)
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Equity Method (Agenda Paper 13)
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Management Commentary (Agenda Paper 15)
Maintenance and consistent application
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Provisions—Targeted Improvements (Agenda Paper 22)
Projects discussed at the joint IASB–FASB meeting
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Post-implementation reviews of revenue standards (Agenda Paper 6) and leases standards (Agenda Paper 7)