Tuesday 22 March 2022 (13:00-17:15)

• Agenda consultation
  
  • Potential projects
    
    • Approach to staff analysis
    • Proposed short-listed projects
    • Other projects described in the request for information
    • Other suggestions
    • Feedback summary for proposed short-listed projects
• Extractive activities
  
  • Project plan

Wednesday 23 March 2022 (09:30-16:45)

• Financial instruments with characteristics of equity
  
  • Reclassification
• Post-implementation review of IFRS 9
  • Feedback summary
  • Plan for phase two of the post-implementation review
• Maintenance and consistent application
  • TLTRO III Transactions (IFRS 9 and IAS 20)
  • IFRIC Update February 2022
• Primary financial statements
  
  • Entities with specified main business activities — General issues
  • Management performance measures — Location and cross-referencing

Thursday 24 March 2022 (09:45-15:30)

• Business combinations under common control
  • Project objective and scope
• Second comprehensive review of the IFRS for SMEs
  • Aligning disclosure requirements with IFRS Accounting Standards
  • IFRS 9 Financial Instruments (issued financial guarantee contracts)
• Management commentary
  • Feedback summary
    
    • Project direction
    • Investor feedback
    • Objective of management commentary
    • Objectives-based approach
    • Disclosure objectives and areas of content
    • Key matters and material information