IASB Issues Work Plan and Meeting Updates for February 2019
IASB published an updated work plan, along with the update of its meeting in February 2019. The update on the IASB meeting highlights preliminary decisions of the Board.
The key topics discussed at the February meeting included a comprehensive review of IFRS for small and medium-sized entities (SMEs) Standard, primary financial statements, and Inter-Bank Offered Rate (IBOR) reform and its effects on financial reporting. Additionally, IASB discussed possible amendments to IFRS 17 on insurance contracts with respect to transition requirements and loans that transfer significant insurance risk. IASB also received an update on the Management Commentary Consultative Group meeting, which was held in January 2019.
Keywords: International, Insurance, Accounting, IFRS 17, IBOR, Work Plan, Insurance Contracts, IASB
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