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.