Friday, 11 November 2022 (10:00-17:15)

• Welcome and introductions
• IAS 37 Provisions, Contingent Liabilities and Contingent Assets (discount rates)
  • Whether the discount rate should reflect the company’s own credit risk
  • Disclosure of information about discount rates used
• IFRS 9 Post-implementation review
  • Views on the experience of applying the impairment requirements in IFRS 9 Financial Instruments, as well as matters that members think the IASB should consider for the Post-implementation Review (PIR) of these requirements.
• IFRS 15 Post-im­ple­men­ta­tion review
  • Identify issues that need to be discussed further in a request for information
• Primary financial statements
  • Subtotals in the statement of profit and loss — change in approach to classifying income and expenses within the financing category and aspects of the proposals for entities with specified main business activities
  • Management performance measures—rebuttable presumption and simplified method of calculating the tax effect for reconciling items
  • Disclosure of operating expenses by nature in the notes
• Equity method
  • Input on the alternatives identified in addressing the application question: How should an investor account for gains and losses that arise from the sale of a subsidiary to its associate, applying the requirements of IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures
• IASB and IFRS Interpretations Committee Update
• ISSB Update