The International Accounting Standards Board (IASB) has concluded discussions and made tentative decisions on:
Read the staff summary of the IASB’s tentative decisions.
The IASB will discuss whether it has satisfied the required due process steps to publish an exposure draft of amendments to IAS 28.
At its April 2023 meeting, the IASB decided to continue to use the expertise of its advisory bodies instead of establishing a consultative group.
The IASB met on 14 November 2023 to continue its discussions on the Equity Method project and decide:
Towards an exposure draft—Possible improvements to disclosure requirements for investments in joint ventures and subsidiaries (Agenda Paper 13A)
The IASB tentatively decided to propose:
Towards an exposure draft—Transitional provisions (Agenda Paper 13B)
The IASB tentatively decided to propose that an investor or a joint venturer would:
Exposure Draft
International Accounting Standards Board November 2023