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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.