October 2023 IASB agenda and meeting papers available

The IASB is scheduled to meet on 25-26 October 2023. The agenda for the meeting and meeting papers are now available.
The topics for discussion are:
  • Dynamic Risk Management
  • Rate-regulated Activities
  • Maintenance and Consistent Application
    • IFRIC Update
  • Equity Method
  • Amendments to Classification and Measurement of Financial Instruments
  • Primary Financial Statements
  • Second Comprehensive Review of the IFRS for SMEs Standard
  • Disclosure Initiative— Subsidiaries without Public Accountability: Disclosures
The agenda and meeting papers may be accessed here.