IASB update: February 2023

Projects discussed in the December 2022 and January 2023 board meetings

The IASB met in December 2022 and January 2023, and made progress on a number of projects. This article provides an overview of the key areas covered, and more detail about an interesting discussion on the new disclosures being developed for business combinations. The board dedicated much of its January meeting to its Primary Financial Statements project, which it had last discussed in September 2022. In the meantime, it has conducted some extensive outreach on the project, the outcomes of which will be considered in more detail in a future edition.