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The November 2019 IASB Update has been published.
The topics discussed at the November meeting were:
- Primary Financial Statements
- Subsidiaries that are SMEs
- Disclosure Initiative
- IFRS 3 reference to the Conceptual Framework
- Management Commentary
- Amendments to IFRS 17 Insurance Contracts
- Implementation Matters
- Lack of Exchangeability (IAS 21)
- Annual Improvements to IFRS Standards 2018–2020
- Subsidiary as a first-time adopter (Amendment to IFRS 1)
- Lease Incentives (Amendment to Illustrative Examples accompanying IFRS 16)
- Taxation in Fair Value Measurements (Amendment to IAS 41)
- Cryptoassets
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