May 2021 IASB meeting agenda posted

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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.

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