The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 10–12 December 2019 are available.
The topics for discussion are:
- Implementation Matters
- Onerous Contracts
- Annual Improvements 2018–2020
- Accounting Policies and Accounting Estimates (Amendments to IAS 8)
- Financial Instruments with Characteristics of Equity
- Amendments to IFRS 17 Insurance Contracts
- IFRS 3 reference to the Conceptual Framework
- SME Standard review and update
- IBOR Reform and the Effects on Financial Reporting
- Subsidiaries that are SMEs
- Business Combinations under Common Control
