The agenda papers and the agenda for the International Accounting Standards Board meeting to be held on 19–20 November 2019 are now available.

The topics for discussion are:

  • Primary Financial Statements
  • Subsidiaries that are SMEs
  • Disclosure Initiative
  • IFRS 3 reference to the Conceptual Framework
  • Management Commentary
  • Amendments to IFRS 17 Insurance Contracts
  • Implementation Matters
    • Lack of Exchangeability (IAS 21)
    • Annual Improvements
    • Cryptoassets

View the agenda and agenda papers here.