Pre-meeting summaries for the August 2023 IASB supplementary meeting
17 Aug 2023
The IASB will meet in London from 23 August 2023. We have posted our pre-meeting summary for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.
The following topic is on the agenda:
International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard: The IASB will discuss the feedback received in response to Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Standard. The staff recommends finalising the proposals in the ED with minor revisions.
Our pre-meeting summary is available on the August supplementary meeting notes page and will be supplemented with our popular meeting notes after the meeting.
