Agenda

Date recorded:

Monday 21 February 2022 (13:00-17:15)

  • Dynamic risk management
    • Feedback and staff analysis
    • Alternative approaches
  • Disclosure initiative — Targeted Standards-level review of disclosures
    • Preparer fieldwork results
    • Feedback from users of financial statements

Tuesday 22 February 2022 (09:30-15:45)

  • Rate-regulated activities
    • Scope
  • Financial instruments with characteristics of equity
    • Project update
    • Shareholders' discretion
  • Primary financial statements
    • Required line items
    • Summary of redeliberations

Wednesday 23 February 2022 (09:30-16:00)

  • Third agenda consultation
    • Projects on the current workplan
    • Cross-cutting themes
    • Strategic direction and balance of the IASB's activities from 2022 to 2026
  • Maintenance and consistent application
    • Availability of a refund
    • Provisions — Targeted improvements
    • Lease liability in a sale and leaseback
  • Post implementation review of IFRS 10-12
    • Responding to feedback
    • Next steps

Thursday 24 February 2022 (11:30-15:30)

  • Second comprehensive review of the IFRS for SMEs Standard
    • Development of amendments for an exposure draft

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

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