The IASB will meet in London on 22-24 July 2024. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. We summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.
The following topics are on the agenda:
Post-implementation review (PIR) of IFRS 15: The IASB will be asked to make the final decisions with regard to the PIR of IFRS 15 and determine the next steps.
Second comprehensive review of the IFRS for SMEs Accounting Standard: The IASB will make decisions on impairment of financial instruments, financial guarantee contracts and sweep issues. The staff is asking the IASB to give permission for balloting the final standard.
Rate-regulated activities: The staff will ask that the IASB make decisions on extending the measurement proposals on items affecting regulated rates on a cash basis to other items, transition requirement
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