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The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 21–25 October 2019 are now available.

The topics for discussion are:

  • Implementation Matters
    • Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)
    • Onerous Contracts—Costs of Fulfilling a Contract
    • Sale of a Single Asset Entity Containing Real Estate
  • Business Combinations under Common Control
  • Management Commentary
  • Amendments to IFRS 17 Insurance Contracts
  • IBOR Reform and the Effects on Financial Reporting
  • Financial Instruments with Characteristics of Equity
  • Dynamic Risk Management
  • SME standard review and update
  • Subsidiaries that are SMEs
  • Accounting Policies and Accounting Estimates (Amendments to IAS 8)

View the agenda and agenda papers here.