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Date recorded:

Tuesday 20 July 2021 (09:00-14:15)

  • Post-implementation review of IFRS 9
    • Summary of feedback from phase 1 outreach
    • Feedback on financial assets with sustainability linked features
    • Identifying matters to examine in phase 2
  • Maintenance and consistent application
    • Classification of debt with covenants as current or non-ncurrent (IAS 1): Transition, early application and due process
    • Supplier finance arrangements: transition, early application and due process
    • IFRIC Update June 2021
  • Goodwill and impairment
    • Disclosures
    • Effectiveness of impairment test
      • Background and feasibility of designing a different impairment test
      • Improving the application of the impairment test
    • Subsequent accounting for goodwill — reintroducing amortisation

Wednesday 21 July 2021 (09:00-14:30)

  • Post-implementation review of IFRS 10-12
    • Feedback summary
    • Analysis of feedback — IFRS 10
    • Analysis of feedback — IFRS 11, IFRS 12 and other
    • Outreach summary
    • Academic literature review update
  • Taxonomy — Proposed IFRS Taxonomy Update 2021
  • Disclosure initiative — Targeted standards-level review of disclosures — Comment period
  • Primary financial statements
    • Classification of income and expenses in the financing category of the statement of profit or loss
    • Classification of foreign exchange differences

Friday 23 July 2021 IASB-FASB joint education meeting (12:00-16:20)

  • Supply chain financing
    • Disclosure of supplier finance programs involving trade payables (FASB)
    • Supplier finance arrangements (IASB)
  • Agenda consultation
    • FASB agenda consultation
    • IASB agenda consultation (including feedback to date)
  • Goodwill and Impairment
    • Identifiable intangible assets and subsequent accounting for goodwill (FASB)
    • Business combinations — disclosures, goodwill and impairment (IASB)

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

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