May 2021 IASB Update published
04 June 2021
The IASB met remotely on 24-27 May 2021.
Following topics were covered during the discussion:
- Dynamic Risk Management
- Financial Instruments with Characteristics of Equity
- Goodwill and Impairment
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
- Disclosure Initiative—Subsidiaries that are SMEs
- IFRS 17 Insurance Contracts
- Maintenance and consistent application
The meeting update has now been published, which may be accessed here.