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 27–28 April 2021.
Research and standard-setting
Dynamic Risk Management (Agenda Paper 4)
Financial Instruments with Characteristics of Equity (Agenda Paper 5)
Goodwill and Impairment (Agenda Paper 18)
Primary Financial Statements (Agenda Paper 21)
Maintenance and consistent application
Maintenance and consistent application (Agenda Paper 12)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions.