IASB Update September 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 20–24 September 2021.
Work plan overview
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Board work plan update (Agenda Paper 8)
Research and standard-setting
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Post-implementation Review of IFRS 9—Classification and Measurement (Agenda Paper 3)
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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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Extractive Activities (Agenda Paper 19)
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Primary Financial Statements (Agenda Paper 21)