December IASB meeting agenda and papers available

The agenda and papers for the December 2021 IASB meeting have been posted. The agenda includes the following topics:

•             Financial Instruments with Characteristics of Equity

•             Rate-regulated Activities

•             Maintenance and consistent application

•             Primary Financial Statements

•             Business Combination under Common Control

•             Third Agenda Consultation

•             Second Comprehensive Review of the IFRS for SMEs Standard

The agenda and papers may be accessed here.