January 2024 IASB and joint IASB-ISSB meeting papers now available
January 2024 IASB and joint IASB-ISSB meeting papers now available
The IASB is scheduled to meet on 22-23 January 2024. A joint meeting of the IASB and the ISSB will be held on 25 January 2024. Meeting papers for both the meetings are now available.
The topics for discussion for the IASB meeting are:
The meeting papers and agenda may be accessed here.
The topics for discussion for the IASB meeting are:
- Power Purchase Agreement
- Post-implementation Review of IFRS 15 Revenue from contracts with customers
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Subsidiaries without public accountability: catch-up
- Disclosure Initiative - Subsidiaries without public accountability: Disclosures
- IFRS 9 Amendments to Classification and Measurement of Financial Instruments
- IFRS Accounting Taxonomy Update – Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7
- Maintenance and Consistent Application
- IFRIC Update
The meeting papers and agenda may be accessed here.