11 October 2019

October IASB meeting papers and agenda available

The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 21–25 October 2019 are now available.

The topics for discussion are:

  • Implementation Matters
    • Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
    • Onerous Contracts—Costs of Fulfilling a Contract
    • Sale of a Single Asset Entity Containing Real Estate
  • 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 agenda and agenda papers here.

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