The International Accounting Standards Board (IASB) has concluded its discussions on:
Read the staff summary of the IASB’s tentative decisions.
At its March 2024 meeting, the IASB decided it had complied with the applicable due process requirements and undertaken sufficient consultation and analysis to begin the process for balloting the exposure draft of proposed amendments to IAS 28.
The exposure draft is expected to be published in H2 2024.
The IASB met on 20 March 2024 to discuss:
The IASB tentatively decided:
The IASB set a 120-day comment period for the exposure draft.
All 14 IASB members agreed with this decision.
All 14 IASB members confirmed they were satisfied the IASB has complied with the applicable due process requirements and has undertaken sufficient consultation and analysis to begin the process for balloting the exposure draft.
One IASB member indicated an intention to dissent from the proposals in the exposure draft.
Exposure Draft
International Accounting Standards Board March 2024