IASB Update December 2021
This IASB Update highlights preliminary decisions of the
International Accounting Standards Board (IASB). Projects affected by these decisions
can be found on the work
plan. The IASB's final decisions on IFRS® Standards, Amendments and
IFRIC® Interpretations are formally balloted as set out in the IFRS Foundation's
Due Process Handbook.
The IASB met on 14–16 December 2021.
Research and standard-setting
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Rate-regulated Activities (Agenda Paper 9)
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Primary Financial Statements (Agenda Paper 21)
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Business Combinations under Common Control (Agenda Paper 23)
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Second Comprehensive Review of the IFRS for SMEs Standard (Agenda Paper 30)
Maintenance and consistent application
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Maintenance and consistent application (Agenda Paper 12)
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Lease Liability in a Sale and Leaseback (IFRS 16): Project direction (Agenda Paper 12A)
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Economic Benefits from Use of a Windfarm (IFRS 16): Finalisation of agenda decision (Agenda Paper 12B)
Strategy and governance
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Third Agenda Consultation (Agenda Paper 24)