January 2024 IASB and joint IASB-ISSB Update available
January 2024 IASB and joint IASB-ISSB Update available
The IASB met on 22-23 January 2024. A joint meeting of the IASB and the ISSB was held on 25 January 2024. The Updates from both the meetings are now available.
The topics discussed during the IASB meeting were:
The meeting Updates may be accessed here.
The topics discussed during the IASB meeting were:
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures
- Maintenance and consistent application
- Power Purchase Agreements
- Maintenance and consistent application
- Merger between a Parent and Its Subsidiary in Separate Financial Statements (IAS 27)
- IFRIC Update November 2023
- Amendments to the Classification and Measurement of Financial Instruments
- Updating the Subsidiaries without Public Accountability: Disclosures Standard
- IFRS Accounting Taxonomy Update—Amendments to IAS 12, IAS 21, IAS 7 and IFRS 7
The meeting Updates may be accessed here.