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.