IASB Meeting and Update July 2019
The results of the July Meeting were publishedThe Board met on Monday 22, Wednesday 24 and Thursday 25 July 2019 at the IFRS Foundation's offices in London.
The topics, in order of discussion, were:
- IFRS for SMEs Standard review and update
- Implementation matters: IFRIC Update
- Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
- Goodwill and Impairment
- Management Commentary
- Business Combinations under Common Control
- Financial Instruments with Characteristics of Equity
- Rate-regulated Activities
- Disclosure Initiative
- Primary Financial Statements
- IBOR Reform and the Effects on Financial Reporting
- Dynamic Risk Management