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
Board work plan update (Agenda Paper 8)
Research and standard-setting
Post-implementation Review of IFRS 9—Classification and Measurement (Agenda Paper 3)
Dynamic Risk Management (Agenda Paper 4)
Financial Instruments with Characteristics of Equity (Agenda Paper 5)
Goodwill and Impairment (Agenda Paper 18)
Extractive Activities (Agenda Paper 19)
Primary Financial Statements (Agenda Paper 21)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions.