Date recorded:

    Tuesday 18 October 2022 (09:30-16:15)

    • Rate-regulated activities
      • Proposed definition of allowable expense and benchmark expenses
      • Regulatory assets and regulatory liabilities arising from differences between the regulatory recovery period and assets' useful lives
      • Consultative Group for Rate Regulation meeting
    • Contractual cash flow characteristics
      • Disclosure, transition and effective date
    • Equity method
      • Project direction
    • Taxonomy
      • IFRS Taxonomy due process
    • Disclosure initiative — Targeted standards-level review of disclosures
      • Guidance
      • A middle ground approach to drafting disclosure requirements
      • Proposed amendments to IFRS 13 Fair Value Measurement and IAS 19 Employee Benefits

    Wednesday 19 October 2022 (9:30-16:30)

      • Maintenance and consistent application
        • Provisions — Targeted improvements — Discount rates — non-performance risk
        • Multi-currency groups of insurance contracts (IFRS 17 and IAS 21) — Finalisation of agenda decision
        • Special purpose acquisition companies (SPAC): Accounting for warrants at acquisition — Finalisation of agenda decision
        • Lessor forgiveness of lease payments (IFRS 9 and IFRS 16) — Finalisation of agenda decision
        • IFRIC Update September 2022
      • PIR of IFRS 9 — Classification and measurement
        • Business model assessment
        • Exploring possible narrow-scope amendments for electronic cash transfers
      • Disclosure initiative — Subsidiaries without public accountability: Disclosures
        • Objective of the draft standard
        • Approach to developing the proposed disclosure requirements
        • Addressing comments on proposed disclosure requirements

      Thursday 20 October 2022 (10:00-14:00)

        • Goodwill and impairment
          • Subsequent accounting for goodwill — Overview of feedback and research
          • Subsequent accounting for goodwill — Possible ways forward
        • ISSB Update

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

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