This month’s International Accounting Standards Board (IASB) meeting was held on 25-27 July 2023. A full summary of the July 2023 IASB meeting can be found in the July 2023 IASB Update.
The July IASB podcast features IASB Chair Andreas Barckow, IASB Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah and covers:
- the conclusion of technical discussions in the Primary Financial Statements and Subsidiaries without Public Accountability: Disclosures projects, moving towards drafting of the two new IFRS Accounting Standards;
- matters arising from stakeholder feedback in outreach activities and staff analysis in the Dynamic Risk Management project;
- discussions on improvements to requirements in the impairment test in the Business Combinations, Disclosures, Goodwill and Impairment project;
- key takeaways from discussions in the Equity Method project;
- a recommendation from the IFRS Interpretations Committee; and
- feedback from research into the Extractive Activities research project.
You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and on our YouTube channel.
Followable tags
IFRS Accounting Standards development
Applying IFRS Accounting Standards
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
Conceptual Framework for Financial Reporting
IFRIC 21 Levies
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 28 Investments in Associates and Joint Ventures
IAS 36 Impairment of Assets
