31 January 2020

January 2020 IASB Update available and work plan updated

The January 2020 IASB Update has been published.

The topics discussed at the January meeting 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
  • Provisions
  • Rate-regulated Activities
  • Research programme
  • Subsidiaries that are SMEs
  • Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)

Previous updates are available here.

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