25 October 2019

October 2019 IASB Update available and work plan updated

The October 2019 IASB Update has been published.

The topics discussed at the October meeting were:

  • Implementation matters
  • 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)

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

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