The Board met remotely on 22–23 June 2021, and the topics for discussion were as follows:
Work plan overview
- Board work plan update
Research and standard-setting
- Equity Method: Identifying the principles in IAS 28 Investments in Associates and Joint Ventures
- Goodwill and Impairment
- Primary Financial Statements
Maintenance and consistent application
- Initial Application of IFRS 17 and IFRS 9—Comparative Information
- Maintenance and consistent application
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