Agenda

Date recorded:

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

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

      Correction list for hyphenation

      These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.