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