This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.