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


  • IFRS Taxonomy UpdateAmendments to IFRS 16 and IAS 1

Re­view the IASB Up­date and pod­cast on the Board's Web site.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.