The International Accounting Standards Board (IASB) met on 20-23 February 2023. A full summary of the February 2023 IASB meeting is available in the IASB Update, and you can also listen to IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah in the latest episode of the IASB podcast.
The topics covered include:
- a major decision on the effective date for amendments relating to the Supplier Finance Arrangements project;
- a key milestone being reached in the Lack of Exchangeability project;
- highlights of stakeholder feedback in the Post-implementation Review of IFRS 9─Impairment project, that will inform the Request for Information due to be published later this year;
- tentative decisions made in the Financial Instruments with Characteristics of Equity project;
- progress made in the Rate-regulated Activities project;
- discussions on proposals in the Business Combinations─Disclosures, Goodwill and Impairment project will work in practice; and
- developments in the Dynamic Risk Management project.
You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and on our YouTube channel.
You can find all of the IASB Updates here.
Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments
IFRS 14 Regulatory Deferral Accounts
Conceptual Framework for Financial Reporting
IAS 7 Statement of Cash Flows
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 32 Financial Instruments Presentation
IAS 36 Impairment of Assets
