IASB Issues Work Plan and Meeting Updates for May 2018
IASB published an updated work plan, along with the update of its meeting in May 2018. The IASB update highlights preliminary decisions of the Board. The key topics discussed at the May meeting included primary financial statements, guidance for the IASB to use when developing and drafting disclosure requirements, research project on business combinations under common control, rate-regulated activities, goodwill and impairment, and IFRS 16 on leases. Additionally, IAIS received an update on the work to support implementation of IFRS 17 on insurance contracts, including the meeting of the Transition Resource Group for IFRS 17, which was held on May 02, 2018.
Keywords: International, Accounting, Insurance, Work Plan, IFRS 17, Disclosure Requirements, IASB
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