The April 2019 IASB Update has been published and the work plan updated.

The topics in order of discussion were:

  • Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
  • Subsidiaries that are SMEs
  • SME Standard review and update
  • Financial Instruments with Characteristics of Equity
  • Business Combinations under Common Control
  • Extractive Activities
  • Primary Financial Statements
  • Amendments to IFRS 17 Insurance Contracts
  • Disclosure Initiative
  • IBOR Reform and the Effects on Financial Reporting

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

View the updated work plan here.