IASB Update – January 2020

Released 31 January 2020

The International Financial Reporting Standards Foundation (IFRS) has published the January 2020 International Accounting Standards Board (IASB) Update.

The topics discussed at the January were:

Amendments to IFRS 17 Insurance Contracts;

Business Combinations under Common Control;

Disclosure Initiative—Targeted Standards-level Review of Disclosures;

IBOR Reform and its Effects on Financial Reporting;

IFRS Taxonomy Update—Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7);

Implementation matters;

Pensions Benefits that Depend on Asset Returns;


Rate-regulated Activities;

Research programme;

Subsidiaries that are SMEs; and

Updating a Reference to the Conceptual Framework (Amendments to IFRS 3).

View the January 2020 IASB Update.

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