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