Date recorded:

Tuesday 23 March 2021 (9:00-11:15)

  • Work plan update
  • Management commentary
  • Maintenance and consistent application: IFRIC Update
  • Equity method: Project update and next step
  • Goodwill and impairment: Overview of the feedback on the discussion paper

    Wednesday 24 March 2021 (9:00-13:45)

    • Second comprehensive review of the IFRS for SMEs Standard
    • Primary financial statements
      • Subtotals in the statement of profit or loss — operating profit
      • Scope of management performance measures
      • Statement of cash flows

    Agenda papers for this meeting are available on the IASB's website. 

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