Agenda

Date recorded:

    Monday 22 January 2024 (10:00-15:45)

    • Second Comprehensive Review of the IFRS for SMEs Standard
      • Reconciliation liabilities arising from financing activities
      • Agriculture: Bearer plants
      • Impairment of financial assets
      • Section 20 Leases and IFRS 16 Leases
    • Updating the Subsidiaries without public accountability standard
      • Reviewing disclosure requirements
    • Disclosure Initiative — Subsidiaries without public accountability: Disclosures 
      • Sweep issues — updating the language of disclosure requirements

    Tuesday 23 January 2024 (09:00-15:15)

    • IFRS 9 amendments to classification and measurement
      • Feedback analysis:
        • Assessment of contractual cash flows: general
        • Financial assets with non-recourse features and contractually linked instruments
    • Power Purchase Agreements
    • PIR of IFRS 15 Revenue from Contracts with Customers
      • Feedback summary:
        • IFRS 15 requirements
        • Applying IFRS 15 with other IFRS Accounting Standards
      • Plan for PIR Phase 2
    • IFRS Taxonomy
      • Feedback on proposed IFRS Taxonomy Update — International Tax Reform — Pillar Two Model Rules, Supplier Finance Arrangements and Lack of Exchangeability
    • Maintenance and Consistent Application
      • Merger between a parent and its subsidiary in separate financial statements (IAS 27): Finalisation of agenda decision 
      • November 2023 IFRIC Update

    Thursday 25 January 2024 - Joint meeting with the ISSB (09:00-12:15)

    • ISSB consultation on agenda priorities
      • Feedback summary
        • A project on integration in reporting
        • Connectivity

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

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