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.