April 2023 IASB meeting agenda posted
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.