The February 2021 IASB Update has been published.

The Board met remotely on 16-17 February, and the topics for discussion were as follows:

  • Financial Instruments with Characteristics of Equity
  • Management Commentary
  • Extractive Activities
  • Third Agenda Consultation
  • 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.

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