IASB Update – December 12-14, 2023
Start date:
End date:
Location: London
The topics for discussion were:
Work plan overview
- IASB work plan update
Research and standard-setting
- Rate-regulated Activities
- Management Commentary
Maintenance and consistent application
- Power Purchase Agreements
- Use of a Hyperinflationary Presentation Currency by a Non-hyperinflationary Entity
- Climate-related and Other Uncertainties in the Financial Statements
- Provisions—Targeted Improvements
Review the IASB Update and podcast on the Board's Web site.