April 2023 IASB meeting agenda posted

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14 Apr, 2023

The IASB has posted the agenda for its next meeting, which will be held in its office in London on 25–27 April 2023. There are ten topics on the agenda.

The Board will discuss the following:

  • Business combinations under common control
  • Post implementation review of IFRS 9
  • Dynamic risk man­age­ment
  • Provisions
  • Rate-reg­u­lated ac­tiv­i­ties
  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • International tax reform — Pillar two model rules (Amendments to the IFRS for SMEs Accounting Standard)
  • Disclosure initiative — Subsidiaries without public accountability: Disclosures
  • Financial instruments with characteristics of equity
  • Equity method

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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