IASB Update – June 22-23, 2021

Start date:

End date:

Location: London

On June 24, 2021, the In­ter­na­tional Ac­count­ing Stan­dards Board (the Board) is­sued the Up­date sum­mary of its meet­ing held on June 22-23, 2021.

The top­ics for dis­cus­sion were:

Work plan overview

  • Board work plan update

Research and standard-setting

  • Equity Method: Identifying the principles in IAS 28, Investments in Associates and Joint Ventures
  • Goodwill and Impairment
  • Primary Financial Statements

Maintenance and consistent application

  • Initial Application of IFRS 17 and IFRS 9—Comparative Information
  • Maintenance and consistent application

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

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