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.
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You can find all of the IASB Updates here.