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14 janeiro 2020

Agenda 2020

Eis uma possível agenda do Iasb para o ano (com nome do projeto, o tipo de documento e data esperada):

Goodwill and impairment - Discussion paper - Q1 2020
Comprehensive review of the IFRS for SMEs - Request for information - Q1 2020
Business combinations under common control - Discussion paper - Q2 2020
IBOR reform and its effects on financial reporting — Phase 2 - Exposure draft -  Q2 2020
Rate-regulated activities - Exposure draft -  Q2 2020
Post-implementation review of IFRS 10, IFRS 11, and IFRS 12 - Request for information - Q2 2020 Disclosure initiative — Targeted standards-level review of disclosures - Exposure draft - H2 2020 Management commentary (wider corporate reporting) - Exposure draft - H2 2020 2020
Agenda consultation - Request for information -  H2 2020

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