This IASB Update highlights preliminary decisions of the International Accounting Standards Board (IASB). Projects affected by these decisions can be found on the work plan. The IASB's final decisions on IFRS® Accounting Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook.
The IASB met on 19–21 September 2023.
In addition, the IASB held a joint meeting with the Financial Accounting Standards Board (FASB) on 29 September 2023. Read the joint Update below.
