The Board met on 14–16 December 2021, and the topics for discussion were as follows:
Research and standard-setting
- Financial Instruments with Characteristics of Equity
- Rate-regulated Activities
- Primary Financial Statements
- Business Combinations under Common Control
- Second Comprehensive Review of the IFRS for SMEs Standard
Maintenance and consistent application
- Maintenance and consistent application
- Lease Liability in a Sale and Leaseback (IFRS 16): Project direction
- Economic Benefits from Use of a Windfarm (IFRS 16): Finalisation of agenda decision
Strategy and governance
- Third Agenda Consultation
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