Agenda

Date recorded:

    Tuesday 25 July 2023 (09:30-16:45)

    • Dynamic Risk Management
      • Summary of tentative decisions and glossary of defined terms
      • Designation of hedged exposures in the current net open risk position
      • Designated derivatives
    • Business Combinations — Disclosures, Goodwill and Impairment
      • Effectiveness of impairment test:
        • Analysis of suggestions
        • Suggestions from respondents
    • Maintenance and Consistent Application

    Wednesday 26 July 2023 (09:30-16:30)

      • Primary Financial Statements
        • Consideration of the re-exposure criteria
        • Transition and effective date
        • Due process requirements
      • Disclosure Initiative — Subsidiaries without public accountability: Disclosures
        • Effective date and transition
        • Due process
      • Equity Method
        • Towards an exposure draft:
          • Impairment of investments in associates
          • Implications of applying the IASB's tentative decisions to application questions that were not selected
      • Provision

      Thursday 27 July 2023 (09:30-11:00)

      • Extractive Activities
        • Summary of feedback:
          • Information to help understand the accounting for E&E expenditure
          • Information to help compare entities with different accounting policies
          • Information to help understand the risks and uncertainties of entities' E&E activities
          • Other information about E&E expenditure and activities

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

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