IASB Meeting and Update - October 2019
The Results of the last IASB Meeting on 22-23 October are publishedThe 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.