May 2021
This IASB Update highlights preliminary decisions of the International Accounting
Standards Board (Board). Projects affected by these decisions can be found on the
work
plan. 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 24–27 May 2021.
Research and standard-setting
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Dynamic Risk Management (Agenda Paper 4)
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Financial Instruments with Characteristics of Equity (Agenda Paper 5)
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Goodwill and Impairment (Agenda Paper 18)
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Primary Financial Statements (Agenda Paper 21)
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Second Comprehensive Review of the IFRS for SMEs Standard (Agenda Paper 30)
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Disclosure Initiative—Subsidiaries that are SMEs (Agenda Paper 31)
Maintenance and consistent application
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IFRS 17 Insurance Contracts (Agenda Paper 2)
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Maintenance and consistent application (Agenda Paper 12)