Date recorded:

Tuesday 27 April 2021 (10:00-14:00)

  • Goodwill
    • Feedback on the discussion paper
    • Feedback from users of financial statements
    • Disclosure on the subsequent performance of business combinations
    • Improvements to existing IFRS 3 disclosure requirements
    • Effectiveness of the impairment test
    • Subsequent accounting for goodwill
  • Primary financial statements
    • Summary of feedback
    • Principles of aggregation and disaggregation and roles of the primary financial statements and the notes
  • Maintenance and consistent application:
    • Configuration or customisation costs in a cloud computing arrangement (IAS 38): Finalisation of agenda decision
    • IFRIC Update

Wednesday 28 April 2021 (9:00-11:30)

  • Dynamic risk management
    • Executive summary of feedback from outreach
    • Interest rate risk management strategies
    • Feedback from outreach
    • Feedback summary - Designation of expected cash flows and impact on imperfect alignment
    • Feedback summary - Recognition of fair value changes in OCI
  • Financial instruments with characteristics of equity
    • Terms and conditions disclosures
    • Disclosures - priority on liquidation
    • Disclosures - potential dilution

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

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