December IASB meeting agenda and meeting papers now available
10 December 2020
The agenda and meeting papers for the upcoming 14-16 December 2020 IASB meeting have been posted. The topics included in the agenda are:
- Post-implementation Review of IFRS 9—Classification and Measurement
- Financial Instruments with Characteristics of Equity
- Pension Benefits that Depend on Asset Returns
- Maintenance and consistent application
- Disclosure Initiative—Accounting Policies
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
- Disclosure Initiative—Subsidiaries that are SMEs
The agenda and meeting papers may be accessed here.