IASB and joint IASB–FASB Update July 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 20–21 July 2021.
In addition, the IASB held a remote joint meeting with the Financial Accounting Standards Board (FASB) on 23 July 2021. Read the joint Update below.
Research and standard-setting
Post-implementation Review of IFRS 9—Classification and Measurement (Agenda Paper 3)
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)
Disclosure Initiative—Targeted Standards-level Review of Disclosures (Agenda Paper 11)
Goodwill and Impairment (Agenda Paper 18)
Primary Financial Statements (Agenda Paper 21)
Maintenance and consistent application
Maintenance and consistent application (Agenda Paper 12)
IFRS Taxonomy (Agenda Paper 25)