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The Board met remotely on 25–28 October 2021, and the topics for discussion were as follows:
Research and standard-setting
- Pension Benefits that Depend on Asset Returns
- Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities
- Rate-regulated Activities
- Equity Method
- Goodwill and Impairment
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
Maintenance and consistent application
- Initial Application of IFRS 17 and IFRS 9—Comparative Information (Amendment to IFRS 17)
- Maintenance and consistent application
- Non-refundable Value Added Tax on Lease Payments (IFRS 16): Finalisation of agenda decision
- Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32): Finalisation of agenda decision
- Supplier Finance Arrangements: Sweep issue
- IFRIC Update
Taxonomy
- IFRS Taxonomy Update—Initial Application of IFRS 17 and IFRS 9—Comparative Information
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