The December 2017 IASB Update has been published and the work plan updated.

The topics for discussion were:

  • Primary Financial Statements
  • Disclosure Initiative—Principles of Disclosure
  • Goodwill and Impairment
  • Rate-regulated Activities
  • Dynamic Risk Management
  • Implementation Issues in IFRS Standards     
  • Business Combinations under common control

View the December IASB Update, and previous Updates here.

View the work plan here.

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