This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set forth in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee.
The Board met on Wednesday 11 until Thursday 12 December 2019 at the IFRS Foundation's offices in London.
The topics, in order of discussion, were:
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions.
Click here to access the IASB December 2019 Update on the IFRS site.