The full agenda for the meeting is sum­marised below:

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

The Board will discuss the following:

• Classification of liabilities as current or non-current (amendments to IAS 1)
  • Liabilities with equity-settlement features
  • Lending conditions tested after the reporting period
• SMEs that are subsidiaries — Project update
• SME Standard review and update — Relationship between the IFRS for SMEs Standard and full IFRS Standards
• Financial instruments with characteristics of equity — Key themes emerging from feedback
• Business combinations under common control
  • Overview of the staff's approach
  • Lenders and other creditors in BCUCC
• Extractive activities — Feedback summary
• Primary financial statements
  • Additional proposals on minimum line items
  • Unusual items
• Amendments to IFRS 17 Insurance Contracts
  • Level of aggregation
  • Credit cards that provide insurance coverage
  • Transition requirements
  • Amendments to disclosure requirements resulting from the Board's tentative decisions to date
  • Implications for disclosure and transition requirements
• Disclosure initiative
  • Due process steps
• IBOR reform and the effects on financial reporting
  • Voluntary application and end of relief
  • Due process steps

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.

Participants of the CRD advocate working together to provide guidance and structure for businesses to be transparent and accountable, and to ensure better decision-making that promote financial stability and sustainable development.

The paper, entitled SDGs and the future of corporate reporting, identifies how corporate reporting can illustrate which SDGs are relevant to a company’s business model, enabling both companies and investors to focus on those SDGs most likely to impact financial performance. The paper also articulates the importance of driving integration of financial and non-financial information to demonstrate how companies create value for stakeholders over the short and long term. In addition, the paper outlines the work that the particpants of the CRD, as framework providers and standard-setters, must undertake to ensure there is guidance for business at the level of the underlying SDG targets and to ensure that businesses are producing meaningful information and indicators.

Please click for the press release and the position paper on the IIRC website.

The IPSASB’s strategic objective is to strengthen public financial management globally through increasing adoption of accrual-based IPSAS. To achieve this, the IPSASB will develop and maintain IPSAS and other high-quality financial reporting guidance for the public sector and raise awareness of IPSAS and the benefits of accrual adoption. The development of global standards includes setting standards on public sector specific issues, maintaining IFRS alignment, and developing guidance to meet users’ broader financial reporting needs.

Please click for more information and access to the strategy and work plan for 2019-2023 on the IPSASB website.

The new set of editorial corrections contains a retraction and replacement of a previous editorial correction (IFRS 15), a correction of an amendment (Definition of Material (Amendments to IAS 1 and IAS 8)), and a correction to a stand-alone standard (IFRS 2).

Editorial corrections do not change the meaning or application of pronouncements, but instead correct inadvertent errors. The editorial corrections can be viewed on the editorial corrections page of the IASB's website.

Under the heading of "Performance, position and progress", the MCCG discussed the following:

• Overall approach
• Analysis of the financial statements
• Matters that could affect the entity’s future development

For more information, see the summary on the