IASB Update November 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 15–19 November 2021.
Work plan overview
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IASB work plan update (Agenda Paper 8)
Research and standard-setting
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Dynamic Risk Management (Agenda Paper 4)
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Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (Agenda Paper 7)
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Rate-regulated Activities (Agenda Paper 9)
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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)
Strategy and governance
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Third Agenda Consultation (Agenda Paper 24)