Date recorded:

Tuesday 26 January 2021 (09:00-13:15)

    • Board work plan update
    • Maintenance and consistent application
      • IFRIC Update
    • Disclosure initiative — Subsidiaries that are SMEs
      • Disclosure about cash-generating units containing goodwill and intangible assets with indefinite useful lives
      • Scope of the reduced-disclosure IFRS Standard
      • Consultation document
    • Primary Financial Statements
      • Summary of the Board's tentative decisions
      • Plan for redeliberations
      • Feedback summary:
        • Statement of cash flows
        • Other topics
        • Users of financial statements
        • Literature review

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

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