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.
May 2023 IASB podcast
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