Date recorded:

Monday 20 June 2022 (11:30-17:00)

  • Financial instruments with characteristics of equity
    • Reclassification — proposed clarifications
  • Maintenance and consistent application
    • Non-current liabilities with covenants
  • Primary financial statements
    • Summary of feedback and redeliberations
    • Use of columns to present management performance measures, and general requirements for additional line items and subtotals

Tuesday 21 June 2022 (10:00-17:00)

  • Post implementation review of IFRS 9
    • Equity instruments and other comprehensive income
    • Literature review update
  • Contractual cash flow characteristics — Project plan
  • Business combinations under common control
    • Similarity to IFRS 3 BCs
    • User information needs
  • Equity method
    • Purchase of an additional interest (and disposal of an interest) in an associate while retaining significant influence
    • Other changes in an associates net assets

Wednesday 22 June 2022 (12:00-15:00)

    • Second comprehensive review of the IFRS for SMEs accounting standard
      • Guidance on public accountability
      • Additional simplifications to IFRS 15
      • Transition to the third edition of the IFRS for SMEs Accounting Standard
      • Due process and permission to begin the balloting process
    • Disclosure initiative — Subsidiaries without public accountability: Disclosures 
      • Project direction and plan for redeliberations

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

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