Date recorded:

    Tuesday 13 December 2022 (14:30-18:15)

    • Goodwill and impairment
      • Standard-setting agenda
      • Identifiable intangible assets acquired in a business combination
      • Total equity excluding goodwill
    • Maintenance and consistent application: Lack of exchangeability (amendments to IAS 21)

    Wednesday 14 December 2022 (09:00-17:15)

      • Financial instruments with characteristics of equity
        • Presentation of equity instruments
        • Presentation of financial liabilities
      • Equity method
        • Applying the preferred approach after purchase of an additional interest in an associate
        • Application question:
          • Purchase of additional interest in an associate and share of unrecognised losses
          • Recognition of losses and components of comprehensive income
      • Rate-regulated activities
        • Inflation adjustment to the regulatory capital base
        • Consultative Group for Rate Regulation meeting
        • Other items included in the regulatory capital base
        • Use of the direct relationship concept
      • Digital financial reporting strategy
        • Digital financial reporting strategic framework
        • Priority digital financial reporting activities
      • Board work plan update 

      Thursday 15 December 2022 (09:00-11:45)

        • Disclosure initiative — Subsidiaries without public accountability: Disclosures
          • IFRS Accounting Standards without reduced disclosure requirements
          • Proposed reduced disclosure requirements on IAS 34
          • Proposed statement of compliance

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

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