IASB Meeting December 2019
The IASB will meet on 11.-12. December 2019 in LondonThe IASB released the Agenda for the upcoming meeting:
- Implementation Matters (Onerous Contracts and Annual Improvements 2018-2020)
- Accounting Policies and Accounting Estimates (Amendments to IAS 8)
- Financial Instruments with Characteristics of Equity
- Amendments to IFRS 17 Insurance Contracts
- IFRS 3 reference to the Conceptual Framework
- SME Standard review and update
- IBOR Reform and the Effects on Financial Reporting
- Subsidiaries that are SMEs
- Business Combinations under Common Control