Date recorded:

Monday 25 April 2022 (11:00-17:00)

  • Post-implementation review of IFRS 9
    • Contractual cash flow
    • ESG-linked features
    • Contractually-linked instruments
  • Third agenda consultation
    • Projects to add to the work plan
    • Overview of due process comments

Tuesday 26 April 2022 (09:45-17:00)

  • Maintenance and consistent application
    • Finalisation of agenda decision on demand deposits with restrictions on Use (IAS 7)
    • IFRIC update
  • Goodwill and impairment
    • Feedback from additional outreach on disclosures
    • Possible ways forward
    • Staff examples
  • Primary financial statements

Wednesday 27 April 2022 (09:30-14:30)

  • Second comprehensive review of the IFRS for SMEs
    • Towards an exposure draft — Disclosures
  • Equity method
    • Purchases of an additional ownership interest in an associate without a change in significant influence
    • Research findings
  • Disclosure initiative — Subsidiaries without public accountability: Disclosures
    • Feedback from comment letters and outreach events

Thursday 28 April 2022 (10:00-12:30)

  • Management commentary
    • Detailed feedback on disclosure objectives and supporting examples
    • Long-term prospects, intangibles and ESG matters
    • Making materiality
    • Completeness, balance, accuracy and other attributes
    • Metrics
    • Identification, authorisation and statement of compliance
    • Effects analysis
    • Effective date
    • Structure and drafting

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

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