IASB Update October 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 21–23 October 2024.
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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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Intangible Assets (Agenda Paper 17)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
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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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Power Purchase Agreements (Agenda Paper 3)
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IFRIC Update September 2024 (Agenda Paper 12)
Taxonomy
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IFRS Accounting Taxonomy 2024—Proposed Update 1 IFRS 18 Presentation and Disclosure in Financial Statements (Agenda Paper 25)