The April 2019 IASB Update has been published and the work plan updated.
The topics in order of discussion were:
- Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
- Subsidiaries that are SMEs
- SME Standard review and update
- Financial Instruments with Characteristics of Equity
- Business Combinations under Common Control
- Extractive Activities
- Primary Financial Statements
- Amendments to IFRS 17 Insurance Contracts
- Disclosure Initiative
- IBOR Reform and the Effects on Financial Reporting
View the April IASB Update. Previous updates are available here.
