Accounting Standards Board Meeting 28 June 2023

Public Agenda Papers

Key topics discussed in the public session were: 

  • IPSAS 47 Revenue (approval to commence development of PBE standard)
  • IPSAS 48 Transfer Expenses, IPSAS 42 Social Benefits, Collective and Individual Services (approval to commence development of PBE standard)
  • International Tax Reform – Pillar Two Model Rules (approval of new standard)
  • Supplier Finance Arrangements (approval of new standard)
  • IPSAS 46 Measurement; IPSAS 45 Property, Plant and Equipment (project update)

Next meeting: Thursday 10 August

 

 

Event Date 28 June

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