• October IASB Meeting Papers and Agenda Available

October IASB Meeting Papers and Agenda Available

17 October 2019

The agenda and associated papers for the IASB’s 21-25 October meetings have been posted. Topics for discussion include:

  • Implementation Matters
    • Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
    • Onerous Contracts—Costs of Fulfilling a Contract
    • Sale of a Single Asset Entity Containing Real Estate
  • 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 agenda and papers can be found here