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Pre-meeting summary for the March 2021 IASB supplementary meeting

  • IASB meeting (blue) Image

08 Mar 2021

The IASB will hold a supplementary meeting on 10 March 2021, by video conference. We have posted our pre-meeting summary for the meeting that allow you to follow the IASB’s decision making more closely. We have summarised the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.

IFRS 16 and COVID-19: The sole topic is its proposal to extend the period to which the practical expedient for COVID-19 related rent concessions can be applied by a year. The staff recommend that the Board finalise the proposal that it cover payments originally due on or before 30 June 2022. If the Board agrees, the staff expect to be able to publish the final amendments by the end of March. 

Our pre-meet­ing summary is available on our March supplementary meeting notes page and will be sup­ple­mented with our popular meeting notes after the meeting.

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