Monday 25 October 2021 (13:30-15:45)

• Second Comprehensive Review of the IFRS for SMEs Standard

Tuesday 26 October 2021 (09:30-15:20)

• Goodwill and impairment
  • Conceptual considerations for location of disclosures
  • Practical challenges - forward looking information
• Post implementation review of IFRS 10–12
  • Feedback response
  • Analysis of feedback (IFRS 10)
  • Analysis of feedback (IFRS 11, IFRS 12, and other)
• Equity method
  • Application questions selected and proposed next steps
• Maintenance and consistent application
  • Non-refundable value added tax on lease payments
  • Accounting for warrants that are classified as financial liabilities on initial recognition
  • Supplier finance arrangements
  • IFRIC Update

Wednesday 27 October 2021 (09:30-16:00)

• Pensions benefits that depend on asset returns
  • Additional research findings and future direction of the project
• IFRS taxonomy due process
• Primary financial statements
  • Summary of feedback
  • Associates and joint ventures
  • Analysis of operating expenses:
    • Presentation in the statement of profit or loss
    • Disclosure in the notes

Thursday 28 October 2021 (09:30-16:00)

• Amendments to IFRS 17 Insurance Contracts
  • Classification overlay — scope and other matters
  • Finalising the amendment
• Rate-regulated activities
  • Feedback summaries:
    • Overview
    • Objective and scope
    • Regulatory assets and regulatory liabilities
    • Total allowed compensation
    • Recognition
    • Measurement
    • Discount rate
    • Items affecting regulated rates only when related cash is paid or received
    • Interaction with other IFRS Standards
• Primary financial statements
  • Operating profit or loss before depreciation and amortisation