This month’s International Accounting Standards Board (IASB) was full of discussions at its meeting that was held 20-23 March 2023.
This month's edition of the IASB podcast includes topics on:
- initial discussions on a new project added to the work plan about Climate-related Risks in the Financial Statements;
- progress in developing a Request for Information on the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers;
- key decisions made in the Primary Financial Statements project;
- looking at changes to the impairment test, and removal of disclosure requirements relating to the project on Business Combinations─Disclosures, Goodwill and Impairment;
- developments in the Disclosure Initiative─Subsidiaries without Public Accountability: Disclosures project; and
- milestone decisions made in the project on Equity Method.
A full summary of the March 2023 IASB meeting can be found in the IASB Update.
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
IFRS 3 Business Combinations
IFRS 15 Revenue from Contracts with Customers
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
