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Current stage

At its February 2024 meeting, the International Accounting Standards Board (IASB) discussed the feedback on the Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11. The IASB tentatively decided to finalise the proposed amendments with no changes.

IASB® Update February 2024

The IASB discussed feedback on its proposed amendments to IFRS 9 related to transaction price. The IASB had proposed to amend paragraph 5.1.3 and Appendix A of IFRS 9 to clarify the use of the term ‘transaction price’.

The IASB tentatively decided to proceed with the proposed amendments.

All 14 IASB members agreed with this decision.

Next milestone

Final Amendment