IASB Update January 2025
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 28–29 January 2025.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Pollutant Pricing Mechanisms (Agenda Paper 10)
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Business Combinations—Disclosures, Goodwill and Impairment (Agenda Paper 18)
Maintenance and consistent application
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Consistent application activities (Agenda Paper 12)
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Classification of Cash Flows related to Variation Margin Calls on "Collateralised-to-Market" Contracts (IAS 7) (Agenda Paper 12A)
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IFRIC Update November 2024 (Agenda Paper 12B)
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Provisions—Targeted Improvements (Agenda Paper 22)
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Updating IFRS 19 Subsidiaries without Public Accountability: Disclosures (Agenda Paper 32)