The September 2018 IASB Update has been published and the work plan updated.

The topics for discussion were:

  • Dynamic Risk Management
  • Implementation—Costs Considered in Assessing Whether a Contract is Onerous 
  • Extractive Activities
  • Research Programme
  • Primary Financial Statements
  • Classification of Liabilities
  • Disclosure Initiative: Targeted Standards-level Review of Disclosures

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

View the work plan here.

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