September 2019 IASB Update

The results of the September Meeting were published

The September 2019 IASB Update has been published.

The topics discussed at the September meeting were:

Agenda Consultation
Research Programme
Implementation Matters—Onerous Contracts
Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
Business Combinations under Common Control
Financial Instruments with Characteristics of Equity
IBOR Reform and the Effects on Financial Reporting
Rate-regulated Activities
Management Commentary
Disclosure Initiative—Accounting Policies
Primary Financial Statements
SME Standard review and update
Subsidiaries that are SMEs
Extractive Activities
Post implementation review of IFRS 10–12