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Date recorded:

Tuesday 22 June 2021 (09:45-12:00)

  • Work plan update
  • Insurance contracts — Initial application of IFRS 17 and IFRS 9
  • Equity method — Identifying the principles in IAS 28

    Wednesday 23 June 2021 (09:00-15:00)

    • Maintenance and consistent application
      • Supplier finance arrangements
      • Classification of debt with covenants as current or non-current (IAS 1)
      • Costs necessary to sell inventories (IAS 2)
      • Preparation of financial statements when an entity is no longer a going concern (IAS 10)
    • Primary financial statements
      • Summary of feedback
      • Scope of management performance measure
    • Goodwill and impairment
      • Project objective and scope
    • Farewell to Hans Hoogervorst

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

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