IASB Update October 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 25–28 October 2021, with some members joining
remotely.
Research and standard-setting
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Pension Benefits that Depend on Asset Returns (Agenda Paper 6)
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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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Equity Method (Agenda Paper 13)
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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)
Maintenance and consistent application
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Initial Application of IFRS 17 and IFRS 9—Comparative Information (Amendment to IFRS 17) (Agenda Paper 2)
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Maintenance and consistent application (Agenda Paper 12)
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Non-refundable Value Added Tax on Lease Payments (IFRS 16): Finalisation of agenda decision (Agenda Paper 12A)
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Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32): Finalisation of agenda decision (Agenda Paper 12B)
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Supplier Finance Arrangements: Sweep issue (Agenda Paper 12C)
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IFRIC Update (Agenda Paper 12D)
Taxonomy
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IFRS Taxonomy Update—Initial Application of IFRS 17 and IFRS 9—Comparative Information (Agenda Paper 25)