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Agenda

Date recorded:

Monday 15 November 2021 (11:30-17:15)

  • Rate-regulated activities
    • Feedback summary: Presentation, Disclosure, Effective date and transition, Likely effects and other comments
  • Third agenda consultation
    • Feedback summary:
      • Overview
      • Strategic direction and balance of the Board's activities
      • Criteria for assessing the priority of financial reporting issue
      • Potential projects
      • Users of financial statements

Tuesday 16 November 2021 (09:30-18:00)

  • Goodwill and impairment
    • Expected synergies arising from a business combination
    • Contribution of the acquired business
    • Liabilities arising from financing activities and defined benefit pension liabilities
    • Primary financial statements
      • Summary of feedback
      • Management performance measures:
        • Management's view of an aspect of performance
        • Scope of public communications
        • Faithful representation
    • Board work plan — Timing of PIRs
      • Timing of post-implementation reviews for impairment and hedge accounting requirements of IFRS 9, for IFRS 15 and for IFRS 16
    • Post implementation review of IFRS 10–12
      • Analysis of feedback

    Friday 19 November 2021 (09:15-14:45)

    • Dynamic risk management
      • Refinements to the DRM model — Risk Limits
      • Designation of a portion of prepayable assets in the DRM model
    • Second comprehensive review of the IFRS for SMEs Standard
      • Towards an Exposure Draft: IFRS 16, IAS 19, Simplifications permitted by paragraph 28.19, Other topics with no amendments recommended.
      • Summary of feedback on aligning the IFRS for SMEs Standard with IFRS 16
    • Primary financial statements
      • Summary of feedback
      • Management performance measures:
        • Management's view of an aspect of performance
        • Scope of public communications
        • Faithful representation

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

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