IASB Update – November 19-20, 2019

Start date:

End date:

Location: London

On November 22, 2019, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on November 19-20, 2019.

The topics for discussion were:

  • Primary Financial Statements
  • Subsidiaries that are SMEs
  • Disclosure Initiative
  • IFRS 3 reference to the Conceptual Framework
  • Management Commentary
  • Amendments to IFRS 17, Insurance Contracts
  • Implementation Matters
    • Lack of Exchangeability (IAS 21)
    • Annual Improvements to IFRS Standards 2018–2020
    • Subsidiary as a first-time adopter (Amendment to IFRS 1)
    • Lease Incentives (Amendment to Illustrative Examples accompanying IFRS 16)
    • Taxation in Fair Value Measurements (Amendment to IAS 41)
    • Cryptoassets

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

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