IASB Update November 2021 published

Released 23 November 2021

The International Accounting Standards Board (IASB) have published the November 2021 IASB update and updated their work plan.

The November 2021 IASB highlights the preliminary decisions of the IASB, covering research, standard-setting and maintenance, including:

Dynamic Risk Management (Agenda Paper 4);

Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities (Agenda Paper 7);

Rate-regulated Activities (Agenda Paper 9);

Goodwill and Impairment (Agenda Paper 18);

Primary Financial Statements (Agenda Paper 21);

Second Comprehensive Review of the IFRS for SMEs Standard (Agenda Paper 30); and

Third Agenda Consultation (Agenda Paper 24).

More information can be found at: https://www.ifrs.org/news-and-events/updates/iasb/2021/iasb-update-november-2021/

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