The IASB has finalised and published its position by adding some paragraphs in the Basis for Conclusions to the IFRS 9 amendment on symmetric prepayment options, published on 12 October.
On 12 October, the IASB published an amendment to IFRS 9 on financial instruments.
On 12 September 2017, the IASB published an exposure draft offering clarifications of the concepts of accounting policy and accounting estimates defined in IAS 8.
As part of its Better Communication project, the IASB published two documents on materiality on 14 September 2017.
On 20 June 2017, the IASB published an exposure draft proposing narrow-scope amendments to IAS 16 – Property, Plant and Equipment.