IASB Update – November 15-19, 2021
Start date:
End date:
Location: London
On November 23, 2021, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on November 15-19, 2021.
The topics for discussion were:
Work plan overview
- IASB work plan update
Research and standard-setting
- Dynamic Risk Management
- Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities
- Rate-regulated Activities
- Goodwill and Impairment
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
Strategy and governance
- Third Agenda Consultation
Review the IASB Update and podcast on the Board's Web site.