May 2021 IASB meeting agenda posted
14 May 2021
The IASB has posted the agenda for its next meeting, which will be held via video conference on 24–27 May 2021. There are eight topics on the agenda.
The Board will discuss the following:
- Maintenance and consistent application
- Disclosure initiative — Subsidiaries that are SMEs
- Accounting for derecognized financial assets when insurers first apply IFRS 17
- Goodwill and impairment
- Financial instruments with characteristics of equity
- Second comprehensive review of the IFRS of SMEs Standard
- Primary financial statements
- Dynamic risk management
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.