December 2020 IASB Update available and work plan updated

18 Dec 2020    Category: Financial Reporting Headlines

The December 2020 IASB Update has been published. 

The Board met remotely on 14-16 December, and the topics for discussion were as follows: 

• Maintenance and consistent application
• Second Comprehensive Review of the IFRS for SMEs Standard
• Disclosure Initiative—Accounting Policies
• Primary Financial Statements
• Post-implementation Review of IFRS 9—Classification and Measurement
• Disclosure Initiative—Subsidiaries that are SMEs
• Financial Instruments with Characteristics of Equity
• Pensions Benefits that Vary with Asset Returns

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