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

The topics discussed at the May meeting in order of discussion were:

  • Provisions
  • Implementation Matters: Onerous Contracts—Cost of Fulfilling a Contract (Amendments to IAS 37)
  • Primary Financial Statements
  • Amendments to IFRS 17 Insurance Contracts
  • Disclosure Initiative
  • Management Commentary
  • Review of the IFRS for SMEs standard
  • Rate-regulated Activities
  • Goodwill and Impairment

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

View the updated work plan here.