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 22–23 June 2021.
Work plan overview
Board work plan update (Agenda Paper 8)
Research and standard-setting
Equity Method: Identifying the principles in IAS 28 Investments in Associates and Joint Ventures (Agenda Paper 13)
Goodwill and Impairment (Agenda Paper 18)
Primary Financial Statements (Agenda Paper 21)
Maintenance and consistent application
Initial Application of IFRS 17 and IFRS 9—Comparative Information (Agenda Paper 2)
Maintenance and consistent application (Agenda Paper 12)
Click here to access IASPlus for an overview which summarises the staff recommendations and Board decisions.