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Date recorded:

Monday 14 December 2020 (13:00-15:00)

    • Maintenance and consistent application
      • Supply chain financing arrangements — Reverse factoring
    • Comprehensive review of the IFRS for SMEs
      • Request for Information feedback summary
    • Disclosure initiative — Accounting policies
      • Sweep issues

    Tuesday 15 December 2020 (9:00-10:45)

      • Primary financial statements — Feedback summary
        • Subtotals and categories
        • Disaggregation
        • Management performance measures
        • Statement of cash flows
        • Other topics
        • Users of financial statements
        • Literature review

      Wednesday 16 December 2020 (9:00-15:00)

        • Post-implementation review of IFRS 9
          • Project planning
        • Disclosure initiative — Subsidiaries that are SMEs
          • IFRS 17 Insurance Contracts
          • Transition
          • Scope
        • Financial instruments with characteristics of equity
          • Project proposal — moving the project to the standard-setting programme
        • Pension benefits that depend on asset returns
          • Educational session — Illustrative examples
        • Primary financial statements — Feedback summary (continued)

        Agenda papers for this meeting are available on the IASB's website.

        Related Meeting Notes

        Correction list for hyphenation

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