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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.

Related Topics

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