October 2021 IASB meeting papers available

The agenda and agenda papers for the IASB’s October 2021 meeting have been posted. The agenda includes:

• Initial Application of IFRS 17 and IFRS 9―Comparative Information (Amendment to IFRS 17)
• Pension Benefits that depend on Asset Returns
• Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
• Rate-regulated Activities
• Maintenance and consistent application
• Equity Method
• Goodwill and Impairment
• Primary Financial Statements
• IFRS Taxonomy
• Second Comprehensive Review of the IFRS for SMEs Standard

The agenda and papers may be accessed here.