Agenda

Date recorded:

Tuesday 6 June 2023

  • Administrative matters
  • Initial consideration
    • IFRS 9 Financial Instruments
      • Application of the 'Own Use' Exception in the Light of Current Market and Geopolitical Questions
    • IFRS 27 Separate Financial Statements
      • Merger between a Parent and its Subsidiary in the Separate Financial Statements
  • Input on IASB project
    • Climate-related Risks in the Financial Statements
  • Administrative matters: Work in Progress

Wednesday 7 June 2023

  • Follow-up discussion on previous matter
    • IAS 21 The Effects of Changes in Foreign Exchange Rates and IAS 29 Financial Reporting in Hyperinflationary Economies
  • Input on IASB project
    • Business Combinations under Common Control

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

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