Released 24 September 2021
The International Standards Accounting Board (IASB) have published the September 2021 ISAB update and updated their work plan.
The September 2021 IASB highlights the preliminary decisions of the IASB, covering research, standard-setting and maintenance, including:
•Post-implementation Review of IFRS 9 – Classification and Measurement (Agenda Paper 3);
•Dynamic Risk Management (Agenda Paper 4);
•Financial Instruments with Characteristics of Equity (Agenda Paper 5);
•Goodwill and Impairment (Agenda Paper 18); and
•Primary Financial Statements (Agenda Paper 21).
More information can be found at: https://www.ifrs.org/news-and-events/updates/iasb/2021/iasb-update-september-2021/.