April 30, 2018

IASB published an updated work plan, along with the update of its meeting in April 2018. The IASB update highlights preliminary decisions of the Board. The key topics discussed at the April meeting included primary financial statements, research project on business combinations under common control, goodwill and impairment, dynamic risk management, implementation issues in IFRS standards, and comments received on the proposed amendments to IAS 1 on presentation of financial statements and to IAS 8 on accounting policies and accounting estimates.

Keywords: International, Accounting, Work Plan, Risk Management, IASB

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