The IASB has posted the agenda for its next meeting, which will be held with the FASB on 11 October 2024. There are 18 topics on the agenda.
The Boards will discuss the following:
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Disaggregation — Income Statement Expenses (FASB)
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Statement of Cash Flows (FASB/IASB)
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Research project (FASB/IASB)
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Software Costs (FASB)
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Power Purchase Agreements (IASB)
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Definition of a Derivative (FASB)
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Climate-related Risks and other Uncertainties in the Financial Statements (IASB)
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Environmental Credit Programs / Pollutant Pricing Mechanisms (FASB/IASB) Revenue Recognition (FASB/IASB)
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Leases (FASB/IASB)
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Rate-regulated Activities (IASB)
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Business Combinations — Disclosures, Goodwill and Impairment (IASB)
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Equity Method (IASB) Purchased Financial Assets under CECL (FASB)
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Government Grants (FASB) KPIs (FASB)
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Improvements to income tax disclosures (FASB)
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Emerging issues and any other business
The full agenda for the meeting can be found here. We will post any updates to the age
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