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IFRS Update - Standards and interpretations in issue 30 September 2023
This publication is an overview of IFRS standards and interpretations issued by the IASB and IFRS Interpretations Committee at 30 September 2023.
This publication provides an overview of the upcoming changes in standards and interpretations (pronouncements). It also provides an update on selected active projects. It does not attempt to provide an in-depth analysis or discussion of the topics. Rather, the objective is to highlight key aspects of these changes. Reference should be made to the text of the pronouncements before taking any decisions or actions.