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IASB Update – December 11-12, 2019

Start date:

End date:

Location: London

On December 13, 2019, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on December 11-12, 2019.

The topics for discussion were:

  • Implementation Matters
  • Accounting Policies and Accounting Estimates (Amendments to IAS 8)
  • Financial Instruments with Characteristics of Equity
  • Amendments to IFRS 17, Insurance Contracts
  • Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
  • 2019 Comprehensive Review of the IFRS for SMEs Standard
  • IBOR Reform and the Effects on Financial Reporting
  • Subsidiaries that are SMEs
  • Business Combinations under Common Control

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

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