IASB Update – July 22, 24 and 25, 2019

Start date:

End date:

Location: London

On July 29, 2019, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on July 22, 24 and 25, 2019.

The topics for discussion were:

  • IFRS for SMEs Standard review and update
  • Implementation matters: IFRIC Update
  • Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
  • Goodwill and Impairment
  • Management Commentary
  • Business Combinations under Common Control
  • Financial Instruments with Characteristics of Equity
  • Rate-regulated Activities
  • Disclosure Initiative
  • Primary Financial Statements
  • IBOR Reform and the Effects on Financial Reporting
  • Dynamic Risk Management

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

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