September 25, 2018

IASB published an updated work plan, along with the update of its meeting in September 2018. The IASB update highlights preliminary decisions of the Board.

The following were the key topics discussed at the September meeting:

  • Dynamic risk management
  • Costs considered in assessing whether a contract is onerous
  • Developments in the research program since June 2018
  • Primary financial statements and proposed amendments to classification requirements in paragraphs 69–76 of IAS 1 on presentation of financial statements
  • Approach to drafting disclosure objectives and requirements to be tested as part of the IASB’s targeted standards-level review of disclosures

Keywords: International, Accounting, Banking, Work Plan, Disclosure Requirements, IASB

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