March 2024 IASB Update now available
March 2024 IASB Update now available
The IASB met on 18-21 March 2024. The Update from the meeting is now available.
The topics discussed included:
The topics discussed included:
- IASB work plan update
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Rate-regulated Activities
- Equity Method
- Climate-related and Other Uncertainties in the Financial Statements
- Management Commentary
- Post-implementation Review of IFRS 9—Impairment
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Updating the Subsidiaries without Public Accountability: Disclosures Standard
- Maintenance and consistent application
- Power Purchase Agreements
- Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity (IAS 21)