Date recorded:

Monday 20 September 2021 (14:45-16:00)

  • Board work plan update
  • Goodwill and impairment
    • Project plan
  • Post implementation review of IFRS 9
    • Request for information

Tuesday 21 September 2021 (09:00-15:30)

  • Primary financial statements
    • Feedback summary
    • Management performance measures:
      • Public communications
      • Other aspects of definition
      • Faithful representation
    • Principles of aggregation and disaggregation and their application in the primary financial statements and the notes
    • Analysis of operating expenses — presentation in the statement of profit or loss
    • Associates and joint ventures
  • Dynamic risk management
    • Potential refinements to the DRM model — risk limits
    • Illustration of potential refinements to the DRM model — risk limits

Thursday 23 September 2021 (10:00-12:30)

  • Extractive activities
    • Project scope and objectives
    • Assessment factors
    • Matters in the scope of IFRS 6
    • Matters outside the scope of IFRS 6
    • Reserve and resource information

Friday 24 September 2021 (09:30-12:30)

  • Financial instruments with characteristics of equity
    • Contingent settlement provisions and related issues
    • The effects of laws on contractual terms (practical issues and potential solutions)
  • Primary financial statements (continued)

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

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