IASB Meeting January 2020

The IASB will meet on 28.-30. January 2020 in London


The 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