Agenda

Date recorded:

    Tuesday 12 December 2023 (10:00-15:00)

    • Power Purchase Agreements
      • Summary of research and possible approaches for narrow-scope standard-setting
    • Maintenance and Consistent Application
      • Use of a hyperinflationary presentation currency by a non-hyperinflationary entity (IAS 21)
    • Management Commentary — Project update 

      Wednesday 13 December 2023 (09:30-17:00)

      • Second Comprehensive Review of the IFRS for SMEs Standard
        • Fair value measurement
        • Investment entities
        • Requirement to offset equity instruments
      • Disclosure Initiative — Subsidiaries without public accountability: Disclosures
        • Sweep issues — approach to updating the exposure draft for the PFS Standard
      • Provisions — Project direction
      • Climate-related risks in the financial statements — Project update
      • Board work plan update 

      Thursday 14 December 2023 (09:00-13:00)

        • Rate-regulated activities
          • Unit of account and offsetting
          • Presentation
          • Items affecting regulated rates only when related cash is paid or received
          • Items affecting regulated rates on a cash basis
        • Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
          • Lack of exchangeability and supplier finance arrangements

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

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