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  • February 2021 IASB update available

February 2021 IASB update available

26 February 2021

The Board met remotely on 16-17 February 2021.

The topics discussed were:

  • Financial Instruments with Characteristics of Equity
  • Management Commentary
  • Extractive Activities
  • Third Agenda Consultation
  • Second Comprehensive Review of the IFRS for SMEs Standard
  • Disclosure Initiative—Subsidiaries that are SMEs

The February 2021 IASB update is available here