March 2019 IASB meeting agenda posted

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01 Mar, 2019

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 12–14 March 2019. There are ten topics on the agenda.

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.

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