September 2023 IASB meeting agenda posted

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08 Sep 2023

The IASB has posted the agenda for its next meeting, which will be held in its offices in London on 19–21 September 2023. There are nine topics on the agenda.

The Board will discuss the following:

  • Business combinations under common control
  • Joint session: Disclosure initiative — Subsidiaries without public accountability: Disclosures and Business combinations — Disclosures, goodwill and impairment
  • Rate-regulated activities
  • Climate-related risks in the financial statements
  • Extractive activities
  • Equity method
  • Second comprehensive review of the IFRS for SMEs
  • Amendments to classification and measurement
  • Board work plan update

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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