IASB Meeting January 2020
The IASB will meet on 28.-30. January 2020 in LondonThe Agenda contains:
- Subsidiaries that are SMEs
- Business Combinations under Common Control
- Pensions Benefits that depend on Asset Returns
- Implementation Matters - IFRIC Update
- Disclosure Initiative
- Reference to the Conceptual Framework (Amendments to IFRS 3)
- Provisions
- Research Programme Update
- Rate-regulated Activities Update
- IBOR Reform and the Effects on Financial Reporting
- Amendments to IFRS 17 Insurance Contracts
- Taxonomy – IBOR Update