Date recorded:

Agenda for the April 2020 IASB meeting

Wednesday 20 May 2020 (10:00-13:00)

  • Amendments to IFRS 17 Insurance Contracts
    • Sweep issues
  • Management commentary
    • Risks
    • External environment

Thursday 21 May 2020 (09:00-12:30)

  • Research programme update
  • Maintenance and consistent application
    • Lease liability in a sale and leaseback: transition, early application and due process
    • IFRIC Update April 2020
  • IBOR reform and the effects on financial reporting (oral update)
  • Disclosure initiative — accounting policies
    • Approach to project redeliberations
    • Characteristics of primary users
    • Examples of circumstances in which an entity is likely to consider information about an accounting policy material
    • Examples for IFRS Practice Statement 2 Making Materiality Judgements

Agenda papers for this meeting are available on the IASB's website.

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