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Third Agenda Consultation – International Accounting Standards Board

Date recorded:

At its meeting on December 14-16, 2021, the IASB met to (a) complete its discussion of the feedback on its Request for Information re the Third Agenda Consultation; and (b) finalize the criteria that the IASB will use when assessing the priority of financial reporting issues that could be added to its work plan. The IASB tentatively decided not to make any changes to the list of criteria but to proceed with the list as proposed in the Request for Information. After further discussion, the IASB will make decisions about the strategic direction and balance of its activities; and about the new financial reporting issues to be added to its work plan.

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

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