September 2023 IASB meeting agenda and meeting papers available

The IASB is scheduled to meet on 19-21 September 2023. The agenda and meeting papers are now available.
The topics for discussion are:
  • Business Combinations under Common Control
  • Disclosure Initiative - Subsidiaries without public accountability: Disclosures
  • Business Combinations - Disclosures, Goodwill and Impairment
  • Rate-regulated Activities
  • Climate-related risks in the financial statements
  • Extractive Activities
  • Equity Method
  • Second Comprehensive Review of the IFRS for SMEs Standard
  • IFRS 9 Amendments to classification and measurement
  • Board work plan Update
The agenda and meeting papers for the meeting may be accessed here.