December IASB meeting materials available

The meeting materials, including agenda papers, have been posted for the IASB’s upcoming 10-12 December 2019 meeting.

The topics include:

• 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

The meeting materials can be accessed here.