Monday 19 February 2024 (12:55-14:30)

• Board work plan update
• Equity method
  • Clarifications to the IASB's tentative decisions
  • Interaction with the IASB's project Disclosure initiative — Subsidiaries without public accountability: Disclosures

Tuesday 20 February 2024 (09:00-17:00)

• Second comprehensive review of the IFRS for SMEs standard
  • Proposed amendments to Section 9 Consolidated and Separate
    Financial Statements
  • Proposed amendments to Section 19 Business Combinations and
    Goodwill
  • Proposed revised Section 23 Revenue from Contracts with
    Customers — Redeliberation topics
• Maintenance and consistent application
  • Use of a hyperinflationary presentation currency by a non-hyperinflationary entity (IAS 21)
  • Annual improvements (Volume 11)
• PIR of IFRS 9 — Impairment
  • Feedback analysis:
    • General approach
    • Significant increases in credit risk
  • Literature review update 

Wednesday 21 February 2024 (10:00-17:00)

• PIR of IFRS 15 Revenue From Contracts With Customers
  • Identifying performance obligations in a contract
  • Principal versus agent considerations
  • Licensing
• Power purchase agreements — Update
• IFRS 9 — Amendments to classification and measurement 
  • Feedback analysis:
    • Disclosures: Contractual cash flows
    • Effective date and transition requirements
  • Due process steps
  • Reduced disclosure requirements for subsidiaries without public accountability

Thursday 22 February 2024 (09:00-12:45)

• Rate-regulated activities
  • Boundary of a regulatory agreement
  • Amendments to IAS 36
  • Disclosures proposed in exposure draft
  • New disclosures
  • Disclosure - Drafting