• March IASB meeting papers and agenda available

March IASB meeting papers and agenda available

12 March 2020

The agenda and related agenda papers for the upcoming March IASB meeting occurring on 17 and 19 of March 2020 are now available. The topics include:

  • Amendments to IFRS 17 Insurance Contracts (including discussion of the proposed effective date)
  • Financial Instruments with Characteristics of Equity
  • Post-implementation Review of IFRS 10-12
  • Rate-regulated Activities
  • Disclosure Initiative—Targeted Standards-level Review of Disclosures
  • Maintenance and consistent application
  • Management Commentary
  • Agenda Consultation
  • Disclosure Initiative—Subsidiaries that are SMEs

Included in the staff paper concerning the effective date of IFRS 17 is a recommendation by the staff to defer the effective date of IFRS 17 to 1 January 2023 and to extend the fixed expiry date of the temporary exemption from applying IFRS 9 in IFRS 4 to 1 January 2023. Any decision on the effective date is subject to the Board’s due process. The Board will discuss the topic on 17 March 2020.

The agenda and related papers may be accessed here.