June 2019 IASB Update published and work plan updated

Monday, July 29th, 2019

The June 2019 IASB Update has been published and the work plan updated.

The topics discussed at the June meeting in order of discussion were:

  • Primary Financial Statements
  • Rate-regulated Activities
  • Goodwill and Impairment
  • SME Standard review and update
  • Financial Instruments with Characteristics of Equity
  • Business Combinations under Common Control
  • Implementation Matters—Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16)

View the June IASB Update. Previous updates are available here.

View the updated work plan here.