IASB Update – January 24-26, 2023
Start date:
End date:
Location: London
The topics for discussion were:
Research and standard-setting
- Equity Method
- Business Combinations – Disclosures, Goodwill and Impairment
- Primary Financial Statements
- Disclosure Initiative – Subsidiaries without Public Accountability: Disclosures
Maintenance and consistent application
- Maintenance and Consistent Application
- Supplier Finance Arrangements – Transition, Effective Date and Due Process
- IFRIC Update – November 2022
Taxonomy
- IFRS Taxonomy Update – Amendments to IFRS 16 and IAS 1
Review the IASB Update and podcast on the Board's Web site.