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 Tuesday 9 to Thursday 11 April 2019 at the IFRS Foundation's offices in London.
The topics, in order of discussion, were:
- Amendments to IFRS 17 Insurance Contracts
- Business Combinations under Common Control
- Accounting Policies and Accounting Estimates (Amendments to IAS 8)
- Implementation matters
- Disclosure Initiative - Accounting Policies
- Research programme update
- Management Commentary
- Primary Financial Statements
- Goodwill and Impairment
- Dynamic Risk Management
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions.
Click here to access the IASB April 2019 Update on the IFRS site.