May 2021 IASB meeting agenda and meeting papers available
21 May 2021
The IASB is scheduled to meet on 24-27 May 2021.
The topics for discussion are:
- Maintenance and consistent application matters
- Disclosure Initiative—Subsidiaries that are SMEs
- Accounting for derecognised financial assets when insurers first apply IFRS 17
- Goodwill and Impairment
- Financial Instruments with Characteristics of Equity
- Second Comprehensive Review of the IFRS for SMEs Standard
- Primary Financial Statements
- Dynamic Risk Management
The agenda and agenda papers may be accessed here.