July 2023 IASB agenda and meeting papers now available

The IASB is scheduled to meet on 25-27 July 2023. The agenda and meeting papers are now available.
The topics for discussion are:

• Dynamic Risk Management
• Business Combinations - Disclosures, Goodwill and Impairment
• Maintenance and Consistent Application
  • IFRIC Update
  • Application of own use exception to physical PPA contract
• Primary Financial Statements
• Disclosure Initiative - Subsidiaries without public accountability: Disclosures
• Equity Method
• Provisions – Targeted improvements
• Extractive Activities

The agenda and meeting papers may be accessed here.