November 2023 IASB meeting agenda and meeting papers now available
November 2023 IASB meeting agenda and meeting papers now available
The IASB is scheduled to meet on 13-15 November 2023. The agenda and meeting papers are now available.
The topics for discussion are:
The topics for discussion are:
- IFRS 9 Amendments to classification and measurement
- Post-implementation Review of IFRS 9 – Impairment
- Second Comprehensive Review of the IFRS for SMEs Standard
- Equity Method
- Business Combinations under Common Control
- Provisions
- Primary Financial Statements
- Subsidiaries without public accountability: catch-up