IASB Update – May 24-27, 2021

Start date:

End date:

Location: London

On May 28, 2021, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on May 24-27, 2021.

The topics for discussion were:

Research and standard-setting

  • Dynamic Risk Management
  • Financial Instruments with Characteristics of Equity
  • Goodwill and Impairment
  • Primary Financial Statements
  • Second Comprehensive Review of the IFRS for SMEs Standard
  • Disclosure Initiative—Subsidiaries that are SMEs

Maintenance and consistent application

  • IFRS 17 Insurance Contracts
  • Maintenance and consistent application

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

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