04 December 2020

December 2020 IASB meeting papers and agenda now available

The agenda papers and agenda for the International Accounting Standards Board meeting to be held on 14–16 December 2020 are now available.

The topics for discussion are as follows:

  • 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 meeting agenda and agenda papers can be found on the IASB meeting page. The links to the webcasts will be available in due course.

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