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December 2017 IASB Update and work plan updated

The December 2017 IASB Update has been published and the work plan updated. 

The topics for discussion were: 

  • Primary Financial Statements
  • Disclosure Initiative—Principles of Disclosure
  • Goodwill and Impairment
  • Rate-regulated Activities
  • Dynamic Risk Management
  • Implementation Issues in IFRS Standards    
  • Business Combinations under common control

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