Monday 11 July 2022 (9:30-17:15)

• Welcome and opening of the meeting
• Goodwill and impairment — Advice from ASAF members on aspects of the preliminary views related to disclosures about business combinations described in the discussion paper
• Dynamic risk management — ASAF members’ input on whether equity should be eligible for designation in the dynamic risk management model
• Post-implementation review of IFRS 9 — ASAF members’ views on whether some of the application questions raised could be suitable for submission to the IFRS Interpretations Committee
• Financial instruments with characteristics of equity — ASAF members’ views on whether the IASB’s tentative decisions to date on financial instruments with contingent settlement provisions and the effects of laws on the contractual terms would resolve practice issues or would have any unintended consequences

Tuesday 12 July 2022 (9:15-16:00)

• Disclosure initiative — Targeted standards-level review of disclosures — Advice from ASAF members on the next steps for the project
• Primary financial statements — Advice from ASAF members on recent discussions on unusual income and expenses and on the analysis of operating expenses by nature in the notes
• Disclosure initiative — Subsidiaries without public accountability: Disclosures — ASAF members’ views on the interaction between local regulations and the proposed IFRS
• Review of the IFRS for SMEs — Update about the project and the forthcoming exposure draft
• Agenda planning and feedback from the previous ASAF meeting