This month’s International Accounting Standards Board (IASB) meeting was held on 19–21 September.
The September IASB podcast includes:
- the generalisation of a project’s objective, which has been renamed ‘Climate-related and Other Uncertainties in the Financial Statements’;
- the conclusion of technical discussions in the Business Combinations—Disclosures, Goodwill and Impairment project, signalling the move to drafting an Exposure Draft;
- discussions about the Rate-regulated Activities project;
- key takeaways from the Equity Method project;
- decisions made in the Second Comprehensive Review of the IFRS for SMEs Accounting Standard;
- discussions on the direction of the project looking at Business Combinations under Common Control; and
- decisions on the Extractive Activities project.
A full summary of the September 2023 IASB meeting can be found in the IASB Update.
You can find all our podcasts on our podcast page. They are also available on Spotify, iTunes and on our YouTube channel.
