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:
- 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.