The Board will discuss the following:

• Rate-regulated activities
  • Measurement
  • Presentation and disclosure objective (education session)
• Management commentary
• Business combinations under common control
• Conceptual Framework
• Implementation:
  • IFRIC Update
  • Costs considered in assessing whether a contract is onerous (IAS 37) — Possible narrow-scope standard-setting
  • Transactions involving commodities and cryptocurrencies — Potential new research project
• Disclosure initiative:
  • Definition of material — Amendments to IAS 1 and IAS 8: due process steps and balloting
  • Targeted standards-level review of disclosures
  • Principles of disclosure:
    • Project next steps
    • Technology and digital reporting considerations
• Accounting policies and accounting estimates
• Emerging Economies Group update
• Goodwill and impairment

The full agenda for the meeting can be found here. We will post any updates to the agenda, our comprehensive pre-meeting summaries as well as observer notes from the meeting on this page as they become available.