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.
