International Accounting Standards Board: Developments in IFRS

IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight key discussions from the IASB meeting which includes an update on the IASB workplan; details on two projects discussed at the board meeting on Management Commentary and Power Purchase Agreements; and a preview of the key developments from the IASB during the first half of 2024.