December 2023 IASB meeting agenda posted

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01 Dec, 2023

The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 12–14 December 2023. There are ten topics on the agenda.

The Board will discuss the following:

  • Power Purchase Agreements
  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • Management Commentary
  • Second com­pre­hen­sive review of the IFRS for SMEs Standard
  • Dis­clo­sure ini­tia­tive — Sub­sidiaries without public ac­count­abil­ity: Dis­clo­sures
  • Provisions
  • Climate-related risks in the financial statements
  • Work plan update
  • Rate-reg­u­lated ac­tiv­i­ties
  • Addendum to the Exposure Draft Third Edition of the IFRS for SMEs Accounting Standard

The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries, as well as observer notes from the meeting on this page as they become available.

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