November 2023 IASB meeting Update now available
November 2023 IASB meeting Update now available
The IASB met on 13-15 November 2023. The meeting Update is now available.
The topics discussed were:
The topics discussed were:
- Equity Method
- Primary Financial Statements
- Business Combinations under Common Control
- Post-implementation Review of IFRS 9 - Impairment
- Second Comprehensive Review of the IFRS for SMEs Accounting Standard
- Maintenance and consistent application
- Amendments to the Classification and Measurement of Financial Instruments
- Provisions - Targeted Improvements
- Updating the Subsidiaries without Public Accountability: Disclosures Standard