September IASB meeting papers and agenda available

The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 23–27 September 2019 are now available.

The topics for discussion are:

• 2020 Agenda Consultation
• Business Combinations under Common Control
• Classification of Liabilities as Current or Non-current
• Comprehensive Review of the IFRS for SMEs Standard
• Disclosure Initiative: Targeted Standards-level Review of Disclosures
• Extractive Activities
• Financial Instruments with Characteristics of Equity
• IBOR Reform and the Effects on Financial Reporting—Phase 2
• Management Commentary
• Onerous Contracts—Cost of Fulfilling a Contract (Proposed amendments to IAS 37)
• Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
• Primary Financial Statements
• Rate-regulated Activities
• Research Programme
• Subsidiaries that are SMEs

View the agenda and agenda papers here.