June 26, 2017

IASB published the Update from its June 22, 2017 meeting, along with the updated work plan. The work plan has been updated to reflect decisions made at the June meeting of the Board.

The IASB Update contains a staff summary of the tentative decisions reached by the IASB in its public meetings, which take place each month, except August. The IASB Update highlights preliminary decisions of the Board. The topics for discussion at this month’s meeting were conceptual framework, accounting policies and accounting estimates (proposed amendments to IAS 8), primary financial statements, rate-regulated activities, IFRS implementation issues, prepayment features with negative compensation (proposed amendments to IFRS 9), dynamic risk management (education session), and definition of a business. At this meeting, the Board considered feedback from the comment letters on the Exposure Draft Prepayment Features with Negative Compensation (proposed amendments to IFRS 9). The Board also considered issues that need to be discussed in the re-deliberation of the proposed amendments to IFRS 9. The Board re-deliberation will take place at the July Board meeting.

  

Keywords: International, Banking, IASB, IFRS 9, Negative Compensation, Work Plan

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