October 2023 IASB Update available

The IASB met on 25-26 October 2023. The meeting update is now available.
The topics discussed were:
  • Research and Standard Setting
    • Dynamic Risk Management
    • Rate-regulated Activities
    • Equity Method
    • Amendments to the Classification and Measurement of Financial Instruments
    • Primary Financial Statements
    • Second Comprehensive Review of the IFRS for SMEs Accounting Standard
    • Disclosure Initiative—Subsidiaries without Public Accountability
  • Maintenance and consistent application
    • Maintenance and consistent application
    • Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9)—Finalisation of agenda decision
    • Homes and Home Loans Provided to Employees—Finalisation of agenda decision
    • Guarantee over a Derivative Contract (IFRS 9)—Finalisation of agenda decision
    • IFRIC Update September 2023
The Update may be accessed here.