The December 2018 IASB Update has been published and the work plan updated.
The topics in order of discussion were:
- Business Combinations under Common Control
- Disclosure Initiative: Accounting Policies
- Dynamic Risk Management
- IBOR Reform: The effects on financial reporting
- Accounting Policy Changes
- Insurance Contracts
- Pension Benefits
- Primary Financial Statements
- Rate-regulated Activities
- Research Programme
- Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)
View the December IASB Update. Previous updates are available here.
View the work plan here.