Tuesday 19 September 2023 (10:00-17:00)

• Business combinations under common control
  • Whether to change the project direction
  • Whether to choose a disclosure-only project
  • Due Process Handbook assessment
• Joint session: (1) Disclosure initiative — Subsidiaries without public accountability: Disclosures and (2) Business combinations — Disclosures, goodwill and impairment
  • Approach to maintenance (1)
  • Interaction with the IASB's project  Disclosure initiative — Subsidiaries without public accountability: Disclosures (2)
  • Transition and first-time adopters (2)
  • Due process and permission to begin the balloting process (2)

Wednesday 20 September 2023 (08:45-16:00)

• Rate-regulated activities
  • Measurement — Credit and other risks
  • The direct (no direct) relationship concept — Report on findings from the survey
  • The direct (no direct) relationship concept — Survey and background Information
• Climate-related risks in the financial statements
  • Project objective
  • Results of work on the nature and causes of concern
  • Potential actions
• Extractive activities
  • Analysis of disclosure suggestions
  • Removing the temporary status of IFRS 6

Thursday 21 September 2023 (08:30-16:30)

• Equity method
  
  • Towards an exposure draft:
    • Implications of applying the IASB’s tentative decisions to investments in subsidiaries in separate financial statements
    • Implications of applying the IASB’s tentative decisions to investments in joint ventures
    • Possible improvements to disclosure requirements for investments in associates
    • Project scope
• Second comprehensive review of the IFRS for SMEs
  • Project plan
  • Characteristics of SMEs
  • Educational material
  • Proposed revised Section 23
    • Fieldwork methodology
    • Findings from fieldwork
  • Impairment of financial assets
• Amendments to classification and measurement
  • Summary of feedback from comment letters
• Board work plan update