IASB Update September 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 16–18 September 2024.
Research and standard-setting
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Dynamic Risk Management (Agenda Paper 4)
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Amortised Cost Measurement (Agenda Paper 11)
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Management Commentary (Agenda Paper 15)
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Statement of Cash Flows and Related Matters (Agenda Paper 20)
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Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard (Agenda Paper 29)
Maintenance and consistent application
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Power Purchase Agreements (Agenda Paper 3)