The January 2021 IASB Update has been published.
The Board met remotely on 26 January, and the topics for discussion were as follows:
- Board work plan update
- Disclosure Initiative—Subsidiaries that are SMEs
- Maintenance and consistent application
- Primary Financial Statements
The meeting agenda and agenda papers can be found on the IASB meeting page.
Agenda Paper 32 for the 4 February 2021 supplementary IASB meeting on covid-19-related rent concessions has now been posted, and it is available, along with the agenda, on the meeting page.