July 2018 IASB meeting agenda posted

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06 Jul 2018

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 17–18 July 2018. There are nine topics on the agenda.

The Board will discuss the following:

  • Rate-regulated activities
    • Measurement
    • Presentation and disclosure objective (education session)
  • Management commentary
  • Business combinations under common control
  • Conceptual Framework
  • Implementation:
    • IFRIC Update
    • Costs considered in assessing whether a contract is onerous (IAS 37) — Possible narrow-scope standard-setting
    • Transactions involving commodities and cryptocurrencies — Potential new research project
  • Disclosure initiative:
    • Definition of material — Amendments to IAS 1 and IAS 8: due process steps and balloting
    • Targeted standards-level review of disclosures
    • Principles of disclosure:
      • Project next steps
      • Technology and digital reporting considerations
  • Accounting policies and accounting estimates
  • Emerging Economies Group update
  • Goodwill and impairment

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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