December IASB meeting materials available
05 December 2019
The meeting materials, including agenda papers, have been posted for the IASB’s upcoming 10-12 December 2019 meeting.
The topics include:
- Implementation Matters
- Onerous Contracts
- Annual Improvements 2018–2020
- Accounting Policies and Accounting Estimates (Amendments to IAS 8)
- Financial Instruments with Characteristics of Equity
- Amendments to IFRS 17 Insurance Contracts
- IFRS 3 reference to the Conceptual Framework
- SME Standard review and update
- IBOR Reform and the Effects on Financial Reporting
- Subsidiaries that are SMEs
- Business Combinations under Common Control
The meeting materials can be accessed here.