December 2023 IASB meeting agenda and meeting papers now available

The IASB is scheduled to meet on 12-14 December 2023. The meeting agenda and meeting papers are now available.
The topics for discussion are:
  • Power Purchase Agreements
  • Management Commentary
  • Second Comprehensive Review of the IFRS for SMEs Standard
  • Disclosure Initiative— Subsidiaries without public accountability: Disclosures
  • Climate-related risks in the financial statements
  • Board work plan Update
  • Rate-regulated Activities
  • Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
  • Maintenance and Consistent Application
  • Hyperinflation
The agenda and meeting papers may be accessed here.