October 2019 IASB Update

The results of the October Meeting were published


The October 2019 IASB Update has been published.

The topics discussed at the October meeting were:

  • Implementation matters
  • 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 extensive summary of the meeting can be found here.