Agenda

Date recorded:

    Monday 20 February 2023 (16:15-17:00)

    • Maintenance and Consistent Application
      • Supplier finance arrangements

    Tuesday 21 February 2023 (13:00-17:30)

      • Post-Implementation Review of IFRS 9 — Impairment
        • Analysis of outreach feedback
        • Determination of a 'de facto agent' (IFRS 10) — Potential annual improvement
      • Rate-Regulated Activities
        • Recognition — Overview
        • Recognition threshold
        • Enforceability and recognition
        • Total allowed compensation — performance incentives

      Wednesday 22 February 2023 (09:00-17:00)

      • Dynamic Risk Management
        • Items eligible for designation in the current net open risk position
        • Performance assessment and unexpected changes
      • Financial Instruments with Characteristics of Equity
        • Sweep issues
      • Maintenance and Consistent Application
        • Lack of exchangeability (Amendments to IAS 21)
        • Annual improvements

      Thursday 23 February 2023 (09:30-11:30)

      • Business Combinations —  Disclosures, Goodwill and Impairment
        • Management approach
        • Other aspects of a management approach

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

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