The International Accounting Standards Board's user advisory group, the Global Preparers Forum, held its latest meeting on 22 March 2019 at the IFRS Foundation offices in London.

The topics for discussion were:

  • SMEs that are subsidiaries
  • Onerous Contracts—Costs of fulfilling a contract
  • Provisions
  • Management Commentary
  • Disclosure Initiative: Targeted Standards-level Review

The summary, recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.

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