IASB Update – December 14-16, 2021

Start date:

End date:

Location: London

On December 17, 2021, the In­ter­na­tional Ac­count­ing Stan­dards Board (the Board) is­sued the Up­date sum­mary of its meet­ing held on December 14-16, 2021.

The top­ics for dis­cus­sion were:

 Re­search and stan­dard-set­ting

  • Financial Instruments with Characteristics of Equity
  • Rate-reg­u­lated Ac­tiv­i­ties
  • Pri­mary Fi­nan­cial State­ments
  • Business Combinations under Common Control
  • Sec­ond Com­pre­hen­sive Re­view of the IFRS for SMEs Stan­dard

Maintenance and consistent application

  • Maintenance and consistent application
  • Lease Liability in a Sale and Leaseback (IFRS 16): Project direction
  • Economic Benefits from Use of a Windfarm (IFRS 16): Finalization of agenda decision

Strat­egy and gov­er­nance

  • Third Agenda Con­sul­ta­tion

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

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