IASB Update – December 11 and 13, 2018

Start date:

End date:

Location: London

On December 14, 2018, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on December 11 and 13, 2018.

The topics for discussion were:

  • Business Combinations under Common Control
  • Disclosure Initiative: Accounting Policies
  • Dynamic Risk Management
  • IBOR Reform: The effects on financial reporting
  • Accounting Policy Changes
  • Insurance Contracts
  • Pension Benefits
  • Primary Financial Statements
  • Provisions
  • Rate-regulated Activities
  • Research Programme
  • Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)

Review the IASB Update and podcast on the Board's Web site.

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