The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 10–12 December 2019 are available.

The topics for discussion are:

  • Implementation Matters
    • Onerous Contracts
    • Annual Improvements 2018–2020
  • Accounting Policies and Accounting Estimates (Amendments to IAS 8)
  • Financial Instruments with Characteristics of Equity
  • Amendments to IFRS 17 Insurance Contracts
  • IFRS 3 reference to the Conceptual Framework
  • SME Standard review and update
  • IBOR Reform and the Effects on Financial Reporting
  • Subsidiaries that are SMEs
  • Business Combinations under Common Control

View the agenda and agenda papers here.