Date recorded:

Tuesday 14 December 2021 (10:30-15:45)

  • Second comprehensive review of the IFRS for SMEs Standard
    • Deliberate specific sections of the IFRS for SMEs Standard that could be aligned with IFRS Standards, amendments to IFRS Standards and IFRIC Interpretations in the scope of the second comprehensive review of the IFRS for SMEs Standard.
  • Rate-regulated activities — Redeliberations plans

Wednesday 15 December 2021 (09:00-16:45)

  • Primary financial statements
    • Summary of feedback
    • Unusual income and expenses
    • Income and expenses classified in the investing category
  • Financial instruments with characteristics of equity
    • Contingent settlement provisions: compound financial instruments and the meaning of 'liquidation' and 'non-genuine'
  • Third agenda consultation
    • Feedback summary
    • Criteria for assessing the priority of financial reporting issues

Thursday 16 December 2021 (09:30-14:15)

  • Maintenance and consistent application
    • Lease liability in a sale and leaseback
    • Economic benefits from use of a windfarm
  • Business combinations under common control

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

      Correction list for hyphenation

      These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.