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IASB Update – January 28-30, 2020

Start date:

End date:

Location: London

On January 31, 2020, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on January 28-30, 2020.

The topics for discussion were:

  • Subsidiaries that are SMEs
  • Business Combinations under Common Control
  • Pensions Benefits that Depend on Asset Returns
  • Implementation matters
  • Disclosure Initiative—Targeted Standards-level Review of Disclosures
  • Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
  • Provisions
  • Research programme update
  • Rate-regulated Activities
  • IBOR Reform and its Effects on Financial Reporting—Phase 2
  • Amendments to IFRS 17, Insurance Contracts
  • IFRS Taxonomy Update—Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7)

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

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