IASB Update – March 12-14, 2019

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End date:

Location: London

On March 15, 2019, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on March 12-14, 2019.

The topics for discussion were:

  • Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
  • Subsidiaries that are SMEs
  • SME Standard review and update
  • Financial Instruments with Characteristics of Equity
  • Business Combinations under Common Control
  • Extractive Activities
  • Primary Financial Statements
  • Amendments to IFRS 17, Insurance Contracts
  • Disclosure Initiative
  • IBOR Reform and the Effects on Financial Reporting

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

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