Date recorded:

Monday 24 May 2021 (11:00-13:45)

  • Maintenance and consistent application
    • Attributing benefit to periods of service
    • Hedging variability in cash flows due to real interest rates
    • Lease liability in a sale and leaseback
    • IFRIC update
  • Disclosure initiative — Subsidiaries that are SMEs: Sweep issues
  • Dynamic risk management
    • Proposed next steps and indicative timeline

    Wednesday 26 May 2021 (09:30-14:00)

    • Goodwill and impairment
      • Overview of feedback on DP
      • Effectiveness of the impairment test
      • Subsequent accounting for goodwill
      • Simplifying the impairment test
      • Other topics
      • Academic evidence
      • Plan for redeliberations
    • Financial instruments with characteristics of equity
      • Disclosures—priority on liquidation
    • Second comprehensive review of the IFRS for SMEs Standard
      • SME preparer interview feedback summary
      • Towards an exposure draft -  2018 conceptual framework
      • Towards an exposure draft - IFRS 9

    Thursday 27 May 2021 (09:30-14:30)

    • Primary financial statements
      • Summary of feedback
      • Subtotals and categories-financing category
      • Subtotals and categories-profit before financing and income tax
    • Goodwill and impairment
    • Initial application of IFRS 17 — presentation of comparative information

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

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