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—Targeted Standards-level Review of Disclosures
- Primary Financial Statements
- SME Standard review and update
- Subsidiaries that are SMEs
- Extractive Activities
- Post implementation review of IFRS 10–12
View the September IASB Update. Previous updates are available here.
