以下为 IFRS 基金会新闻的开头摘要(英文原文)。全文请见 IFRS 官网。
Tune into the latest International Accounting Standards Board (IASB) podcast , featuring highlights from the IASB meeting held on 19-22 February.
In this episode, IASB Executive Technical Director Nili Shah is joined by IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter to discuss the following projects:
changes to the IASB work plan (00:45);
progress made in the post-implementation reviews of IFRS 15 Revenue from Contracts with Customers (02:32) and IFRS 9—impairment (05:38);
developments in the Rate-regulated Activities project (08:09); and
discussions on the Second Comprehensive Review of the IFRS for SMEs Accounting Standard (12:52).
A full summary of the IASB meeting can be found in the February 2024 IASB Update .
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