Agenda for November 2022 GPF meeting

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28 Oct, 2022

Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in a hybrid meeting on 11 November 2022. The agenda for the joint meeting has been released.

The full agenda for the meeting is sum­marised below:

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

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

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