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.