IASB Update - October 2019

Released 25 October 2019

The International Financial Reporting Standards Foundation (IFRS) has published the October 2019 International Accounting Standards Board (IASB) Update.

The topics discussed at the October meeting were:

Implementation matters;

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 October IASB Update.

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