The December 2019 IASB Update has been published.
The topics discussed at the December meeting were:
- 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
- Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
- SME Standard review and update
- IBOR Reform and the Effects on Financial Reporting
- Subsidiaries that are SMEs
- Business Combinations under Common Control
View the December IASB Update. Previous updates are available here.
