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.