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The Board met on 15–19 November 2021, and the topics for discussion were as follows:
Work plan overview
- IASB work plan update
Research and standard-setting
- Dynamic Risk Management
- 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
- Goodwill and Impairment
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
Strategy and governance
- Third Agenda Consultation
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