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.