October 2019 IASB meeting agenda posted

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11 Oct 2019

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 22–23 October 2019. There are 10 topics on the agenda.

The Board will discuss the following:

  • Implementation matters — Property, plant and equipment, onerous contracts, sale of a single asset entity containing real estate, September 2019 IFRIC update
  • Business com­bi­na­tion under common control
  • Management commentary
  • Amendments to IFRS 17 Insurance Contracts
  • IBOR reform and the effects on financial reporting
  • Financial instruments with characteristics of equity
  • Dynamic risk management
  • SME standard review and update
  • Accounting policies and accounting estimates
  • Im­ple­men­ta­tion matters — Property, plant and equipment: Proceeds before intended use (amend­ments to IAS 16)

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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