The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 23–27 September 2019 are now available.
The topics for discussion are:
- 2020 Agenda Consultation
- Business Combinations under Common Control
- Classification of Liabilities as Current or Non-current
- Comprehensive Review of the IFRS for SMEs Standard
- Disclosure Initiative: Targeted Standards-level Review of Disclosures
- Extractive Activities
- Financial Instruments with Characteristics of Equity
- IBOR Reform and the Effects on Financial Reporting—Phase 2
- Management Commentary
- Onerous Contracts—Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
- Primary Financial Statements
- Rate-regulated Activities
- Subsidiaries that are SMEs
