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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.