The December 2020 IASB Update has been published.
The Board met remotely on 14-16 December, and the topics for discussion were as follows:
- Maintenance and consistent application
- Second Comprehensive Review of the IFRS for SMEs Standard
- Disclosure Initiative—Accounting Policies
- Primary Financial Statements
- Post-implementation Review of IFRS 9—Classification and Measurement
- Disclosure Initiative—Subsidiaries that are SMEs
- Financial Instruments with Characteristics of Equity
- Pensions Benefits that Vary with Asset Returns
The meeting agenda and agenda papers can be found on the IASB meeting page.