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September 2018 IASB meeting agenda posted

  • IASB meeting (blue) Image

07 Sep 2018

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 19–20 September 2018. There are seven topics on the agenda.

The Board will discuss the following:

  • Dynamic risk management
    • Summary of discussions to date
    • Imperfect alignment
    • Change in risk management strategy
  • Implementation — Costs considered in assessing whether a contract is onerous (IAS 37)
  • Extractive activities
  • Research programme
  • Primary financial statements
    • Scope of proposals for subtotals in the statement of profit or loss
    • Unusual or infrequent items
    • Presentation of the results of integral and non-integral associates and joint ventures in the statement(s) of financial performance
    • Project proposal — Moving the project to the standard-setting programme
  • Classification of liabilities as current or non-current (amendments to IAS 1)
  • Disclosure initiative — Targeted standards-level review of disclosures

The full agenda for the meeting can be found here. We will post any updates to the agenda, our comprehensive pre-meeting summaries as well as observer notes from the meeting on this page as they become available.

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