The June 2017 IASB Update has been published and the work plan updated.
The topics for discussion were:
- Conceptual Framework
- Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)
- Primary Financial Statements
- Rate-regulated Activities
- IFRS Implementation Issues
- Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
- Dynamic Risk Management (Education Session)
- Definition of a Business
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