This month’s International Accounting Standards Board (IASB) meeting was held on 25-27 April.
The April 2023 IASB podcast includes:
- a summary of the supplementary meeting the IASB held on 11 April about international tax reform and the OECD’s Pillar Two Model Rules relating to amendments to IAS 12 Income Taxes;
- discussions on a project to make targeted improvements to recognising provisions and the existence of present obligations in IAS 37 Provisions, Contingent Liabilities and Contingent Assets;
- decisions made in the Rate-regulated Activities project;
- developments in the Dynamic Risk management project;
- decisions made on proposed disclosure requirements in the draft Accounting Standard relating to the Subsidiaries without Public Accountability: Disclosures project;
- progress made in the Financial Instruments with Characteristics of Equity project;
- discussions on options for the way forward in the Business Combinations under Common Control project; and
- decisions made in the Equity Method project.
A full summary of the April 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
Conceptual Framework for Financial Reporting
IFRIC 21 Levies
IAS 12 Income Taxes
IAS 28 Investments in Associates and Joint Ventures
IAS 32 Financial Instruments Presentation
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
