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

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

  • Primary Financial Statements
  • Rate-regulated Activities
  • Goodwill and Impairment
  • SME Standard review and update
  • Financial Instruments with Characteristics of Equity
  • Business Combinations under Common Control
  • Implementation Matters—Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)

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

View the updated work plan here.