The November 2018 IASB Update has been published and the work plan updated.
The topics in order of discussion were:
- IFRS 17 Insurance Contracts
- Primary Financial Statements
- IFRS Implementation Issues
- Management Commentary
- Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
- Updating a reference to the Conceptual Framework (Amendments to IFRS 3)
- Rate-regulated Activities
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