IASB issues podcast on latest Board developments (September 2023)
Sep 27, 2023
On September 27, 2023, the IFRS Foundation released a podcast featuring IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah discussing deliberations at the September 2023 IASB meeting.
Highlights of the podcast include discussions on:
- the project on climate-related risks in the financial statements that has been re-calibrated to also include "other uncertainties";
- the conclusion of technical discussions in the project on goodwill and impairment;
- the rate-regulated activities project;
- key takeaways from the equity method project;
- decisions made in the second comprehensive review of the IFRS for SMEs;
- the direction of the project looking at business combinations under common control; and
- decisions on the extractive activities project.
Access the podcast on IFRS Foundation website.
Related Topics
- Business Combinations – Disclosures, Goodwill and Impairment (Possible Amendments to IFRS 3 and IAS 36) [ED]
- Business Combinations under Common Control (Potential Amendments to IFRS 3) [DISCONTINUED]
- Climate-related and Other Uncertainties in the Financial Statements [Research]
- Equity Method (Possible amendments to IAS 28) [Research]
- Extractive Industries (Possible replacement of IFRS 6, Exploration for and Evaluation of Mineral Resources) [Completed]
- Reporting the Financial Effects of Rate Regulation [ED]
