IASB Update – December 14-16, 2020

Start date:

End date:

Location: London

On December 18, 2020, the In­ter­na­tional Ac­count­ing Stan­dards Board (the Board) is­sued the Up­date sum­mary of its meet­ing held on December 14-16, 2020. 

The topics, in order of discussion, were:

  • Maintenance and consistent application
  • Second Comprehensive Review of the IFRS for SMEs Standard
  • Disclosure Initiative—Accounting Policies
  • Primary Financial Statements
  • Post-implementation Review of IFRS 9—Classification and Measurement
  • Disclosure Initiative—Subsidiaries that are SMEs
  • Financial Instruments with Characteristics of Equity
  • Pension Benefits that Vary with Asset Returns

Re­view the IASB Up­date and pod­cast on the Board's Web site.

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