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September 2019 IASB meeting agenda posted

  • IASB meeting (blue) Image

13 Sep 2019

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 24–26 September 2019. There are 15 topics on the agenda.

The Board will discuss the following:

  • Agenda consultation — Proposed approach to developing the request for information
  • Research programme — Research update
  • Implementation matters — Onerous contracts: Costs that relate directly to the contract
  • Classification of liabilities as current or non-current (amendments to IAS 1) — Completion of due process and permission to begin balloting process
  • Business combinations under common control — When to apply which measurement approach
  • Financial instruments with characteristics of equity — Project direction
  • IBOR reform and the effects on financial reporting (Phase 2) — Project plan and preliminary timing
  • Rate-regulated activities
  • Management commentary — Faithful representation
  • Disclosure initiative — IFRS 13 disclosure objectives
  • Primary financial statements
  • SME standard review and update
  • Subsidiaries that are SMEs — research results
  • Extractive activities
  • Post implementation review of IFRS 10–12 — Project update

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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