March 2021
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 23–24 March 2021.
The topics, in order of discussion, were:
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Board work plan update (Agenda Paper 8)
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Management Commentary (Agenda Paper 15)
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Maintenance and consistent application (Agenda Paper 12)
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Equity Method (Agenda Paper 13)
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Goodwill and Impairment (Agenda Paper 18)
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Second Comprehensive Review of the IFRS for SMEs Standard (Agenda Paper 30)
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Primary Financial Statements (Agenda Paper 21)