Desde Fundación IFRS

January 2020

January IASB meeting papers and agenda available

Amendments to IFRS 17 Insurance Contracts   Pension Benefits that Depend on Asset Returns   Research Programme   Updating a Reference to the Conceptual Framework (Amendments to IFRS 3)   Disclosure Initiative—Targeted Standards-level Review of Disclosures   IBOR Reform and its Effects on Financial Reporting—Phase 2   Business Combinations under Common Control   Subsidiaries that are SMEs   Provisions   International Accounting Standards Board