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Sinopsis

IASB Executive Technical Director Nili Shah, IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter summarise discussions from the January 2024 IASB meeting. The projects discussed are the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, Power Purchase Agreements, IFRS 9─classification and measurement and the addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard.