Monday 18 July 2022 (11:30-16:45)

• Financial instruments with characteristics of equity
  • Obligations to redeem own equity instruments: Background and practice questions
• Rate-regulated activities
  • Components of total allowed compensation
  • Total allowed compensation — Regulatory returns on an asset not yet available for use
• Disclosure initiative — Targeted standards-level review of disclosures
  • Exploring next steps

Tuesday 19 July 2022 (10:00-17:00)

• Post-implementation review of IFRS 9 — Classification and measurement
  • Modification of financial assets and financial liabilities
  • Amortised cost measurement and the effective interest method
  • Modification of financial assets and financial liabilities and amortised cost measurement and the effective interest method — prioritising PIR findings
• Post-implementation review of IFRS 9 — Impairment
  • Project plan
• Primary financial statements
  • Summary of feedback and redeliberations
  • Entities with specified main business activities — Issues specific to the investing category
  • Entities with specified main business activities — Issues specific to the financing category
• Maintenance and consistent application
  
  • Supplier finance arrangements
  • Non-current liabilities with covenants
  • Negative low emission vehicle credits
  • Classification of public shares as financial liabilities or equity
  • Transfer of insurance coverage
  • IFRIC Update

Wednesday 20 July 2022 (9:45-16:15)

• Dynamic risk management
  • Project plan
• Primary financial statements
  • Disclosure of operating expenses by nature in the notes
• Management commentary 
  • Project update
• Contractual cash flow characteristics
  • General requirements
  • Financial assets with non-recourse features and contractually linked instruments

Thursday 21 July 2022 (9:30-12:45)

• Primary financial statements
  • Unusual income and expenses
• Goodwill and impairment
  • Further research on disclosures about business combinations