October 2019 IASB Update Available and Work Plan Updated
31 October 2019
The October 2019 IASB Update is now available, which summarises the activities of the IASB over the last month. The IASB’s work plan has also been updated. One highlight of the update is that an exposure draft for Primary Financial Statements is expected in December 2019.
Other topics discussed include:
- Implementation matters
- Business Combinations 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
- Subsidiaries that are SMEs
- Accounting Policies and Accounting Estimates (Amendments to IAS 8)
The update can be accessed here.