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IASB Update – September 24-26, 2019

Start date:

End date:

Location: London

On September 27, 2019, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on September 24-26, 2019.

The topics for discussion were:

  • Agenda Consultation
  • Research Programme
  • Implementation Matters—Onerous Contracts
  • Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
  • Business Combinations under Common Control
  • Financial Instruments with Characteristics of Equity
  • Interest Rate Benchmark Reform
  • Rate-regulated Activities
  • Management Commentary
  • Disclosure Initiative
  • Primary Financial Statements
  • SME Standard review and update
  • Subsidiaries that are SMEs
  • Extractive Activities
  • Post-implementation review of IFRS 10, IFRS 11 and IFRS 12

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

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