Date recorded:

Monday 23 May 2022 (11:00-16:45)

  • Second Comprehensive Review of the IFRS for SMEs Accounting Standard
    • Scope and name of the IFRS for SMEs Accounting Standard
    • Definition of public accountability
    • Review for inconsistencies between revised Section 2 and other Sections of the IFRS for SMEs Accounting Standard
    • Sweep issues
    • Transition requirements for alignment with new IFRS Accounting Standards
    • Effective date
  • Disclosure Initiative — Subsidiaries without public accountability: Disclosures
    • Scope of the draft Standard
  • Dynamic Risk Management 
    • Mechanics of the DRM model
    • Project Direction
  • Maintenance and Consistent Application
    • Finalisation of agenda decision
  • Board work plan update

Tuesday 24 May 2022 (09:30-15:00)

  • Second Comprehensive Review of the IFRS for SMEs Standard
  • Post-implementation review of IFRS 9
    • Contractual cash flow characteristics — Prioritising PIR findings
  • Primary financial statements [Education Session]

Wednesday 25 May 2022 (10:00-15:30)

  • Primary financial statements
    • Summary of feedback and redeliberations
    • Management performance measures — Disclosure of tax and NCI
    • Unusual income expenses (income and expenses with limited recurrence)
    • Income and expenses with limited recurrence — Disclosure
    • Investments accounted for using the equity method
  • Disclosure Initiative — Targeted Standards-level Review of Disclosures
    • Feedback summary on guidance for the Board, IFRS 13, and IAS 19

Thursday 26 May 2022 (10:00-16:00)

  • Rate-regulated activities
    • Features of different regulatory schemes
    • Consultative Group for Rate Regulation meeting
    • Overview of total allowed compensation
    • Scope — Customers
    • Scope — Financial instruments within the scope of IFRS 9
  • Primary financial statements

Friday 27 May 2022 (10:00-12:00)

  • Goodwill and impairment
    • Estimating the useful life of goodwill
    • Potential consequences of transitioning to an amortisation-based model

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

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