This month’s International Accounting Standards Board (IASB) meeting was held on 22-24 May.
The May IASB Update podcast includes:
- a summary of the supplementary meeting the IASB held on 3 May about proposed amendments to the IFRS for SMEs Accounting Standard relating international tax reform;
- progress made in the Primary Financial Statements project;
- decisions reached in the Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures project;
- an update on outreach activities related to the Dynamic Risk Management project;
- developments in the Business Combinations—Disclosures, Goodwill and Impairment project; and
- discussions on the Management Commentary project.
A full summary of the May 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.
Followable tags
IFRS Accounting Standards development
IFRS 3 Business Combinations
IFRS 9 Financial Instruments
IFRS 14 Regulatory Deferral Accounts
IFRS 17 Insurance Contracts
IFRS Practice Statement 1 Management Commentary
Conceptual Framework for Financial Reporting
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 32 Financial Instruments Presentation
