17 May 2019

May IASB Update published

The May 2019 IASB Update has been published and the work plan updated.

The topics discussed at the May meeting in order of discussion were:

  • Provisions
  • Implementation Matters: Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37)
  • Primary Financial Statements
  • Amendments to IFRS 17 Insurance Contracts
  • Disclosure Initiative
  • Management Commentary
  • Review of the IFRS for SMEs standard
  • Rate-regulated Activities
  • Goodwill and Impairment

View the May IASB Update. Previous updates are available here.

View the updated work plan here.

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