The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 21–25 October 2019 are now available.
The topics for discussion are:
- Implementation Matters
- Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
- Onerous Contracts—Costs of Fulfilling a Contract
- Sale of a Single Asset Entity Containing Real Estate
- Business Combinations under Common Control
- Management Commentary
- Amendments to IFRS 17 Insurance Contracts
- IBOR Reform and the Effects on Financial Reporting
- Financial Instruments with Characteristics of Equity
- Dynamic Risk Management
- SME standard review and update
- Subsidiaries that are SMEs
- Accounting Policies and Accounting Estimates (Amendments to IAS 8)
