Agenda lotada

O Board do Iasb irá reunir no final de janeiro. Eis os temas que serão discutidos:

Subsidiaries that are SMEs
Business combinations under common control
Pensions benefits that depend on asset returns
Implementation matters
Disclosure initiative: Targeted standards-level review of disclosures
Reference to the Conceptual Framework (Amendments to IFRS 3)
Provisions
Research programme update
IBOR reform and the effects on financial reporting
Amendments to IFRS 17 Insurance Contracts
Taxonomy – IBOR Update