IASB Meeting and Update - October 2019

The Results of the last IASB Meeting on 22-23 October are published


The Agenda for the October meeting contains:

  • Implementation Matters (PPE—Proceeds before Intended Use, Onerous Contracts—Costs of Fulfilling a Contract, Sale of a Single Asset Entity Containing Real Estate, September 2019 IFRIC Update),
  • 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, and
  • Accounting Policies and Accounting Estimates (amendments to IAS 8).

The October Update is published here.