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
  • Provisions
  • 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.

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