This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board'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 Board met remotely on 16–17 February 2021.
The topics, in order of discussion, were:
Financial Instruments with Characteristics of Equity (Agenda Paper 5)
Management Commentary (Agenda Paper 15)
Third Agenda Consultation (Agenda Paper 24)
Disclosure Initiative—Subsidiaries that are SMEs (Agenda Paper 31)
Second Comprehensive Review of the IFRS for SMEs Standard (oral update)
Extractive Activities (Agenda Paper 19)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions.