December 2020 IASB meeting agenda posted

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07 Dec 2020

The IASB has posted the agenda for its next meeting, which will be held via video conference on 14–16 December 2020.

During the meeting, the IASB will discuss the following:

  • Maintenance and consistent application
  • Comprehensive review of the IFRS for SMEs
  • Disclosure initiative — Accounting policies
  • Primary financial statements
  • Post-implementation review of IFRS 9
  • Disclosure initiative — Subsidiaries that are SMEs
  • Financial instruments with characteristics of equity
  • Pension benefits that depend on asset returns

The full agenda for the meeting can be found here. We will post any updates to the agenda, our comprehensive pre-meeting summaries, as well as observer notes from the meeting on this page as they become available.

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