The Board met remotely on 24–27 May 2021, and the topics for discussion were as follows:
Research and standard-setting
- Dynamic Risk Management
- Financial Instruments with Characteristics of Equity
- Goodwill and Impairment
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
- Disclosure Initiative—Subsidiaries that are SMEs
Maintenance and consistent application
- IFRS 17 Insurance Contracts
- Others
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