December IASB meeting papers and agenda available

The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 10–12 December 2019 are available.

The topics for discussion are:

• Implementation Matters
  • Onerous Contracts
  • Annual Improvements 2018–2020
• Accounting Policies and Accounting Estimates (Amendments to IAS 8)
• Financial Instruments with Characteristics of Equity
• Amendments to IFRS 17 Insurance Contracts
• IFRS 3 reference to the Conceptual Framework
• SME Standard review and update
• IBOR Reform and the Effects on Financial Reporting
• Subsidiaries that are SMEs
• Business Combinations under Common Control

View the agenda and agenda papers here.