The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 11–13 December 2018 are now available.

The topics for discussion are:

  • IFRS 17 Insurance Contracts
  • Dynamic Risk Management
  • Research Programme
  • Primary Financial Statements
  • Business Combinations under Common Control
  • IBOR Reform: The effects on financial reporting
  • Rate-regulated Activities
  • Updating a reference to the Conceptual Framework (Amendment to IFRS 3)
  • Provisions
  • Pension Benefits
  • Accounting Policy Changes
  • Accounting Policies

To view the agenda and agenda papers, please click here.