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Agenda for the upcoming SMEIG meeting

  • SMEIG meeting (mid blue) Image

12 Jan 2022

The next meeting of the SME Implementation Group (SMEIG) will be held on 21 January 2022 via video conference.

The SMEIG will discuss the following topics:

  • Definition of a business and reacquired rights in IFRS 3 Business Combinations
  • Simplifications to IFRS 15 Revenue from Contracts with Customers
  • Cryptocurrency
  • Recognition and measurement of development costs
  • Update on recent IASB decisions on the project to review the IFRS for SMEs

The papers for the meeting are available on the IASB website.

Related Topics

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