The following topics are on the agenda:

Work plan: The IASB will receive an update on its work plan. It will not be asked to make any decisions.

Rate-regulated Activities: The IASB will redeliberate the proposals in the Exposure Draft Regulatory Assets and Regulatory Liabilities and will be asked to make decisions on credit and other risks and the direct (no direct) relationship concept.

Equity Method: The IASB will be asked to make decisions on the implications of applying its tentative decisions (for investments in associates) to investments in subsidiaries in separate financial statements, and joint ventures. They will also vote on whether to propose amendments to improve the disclosure requirements for investments in associates and whether to expand the project’s scope.

Climate-related Risks in Financial Statements: The IASB will be asked to decide on the objective of the project and on the proposed potential actions to help address concerns about reporting the effects of climate-related risks in the financial statements.

Amendments to the Classification and Measurement of Financial Instruments: The IASB will discuss the feedback received in response to the Exposure Draft.

Business Combinations—Disclosures, Goodwill and Impairment: The IASB will receive a summary of tentative decisions made to date and will be asked to make decisions about the remaining technical aspects of this project. The IASB will also be asked to give permission to ballot an Exposure Draft.

Extractive Activities: The IASB will make decisions about whether to develop requirements or guidance to improve the information an entity discloses about its exploration and evaluation expenditure and activities to provide more useful information to users, and whether to remove the temporary nature of the exemption in IFRS 6.

Business Combinations under Common Control: the IASB will discuss the project direction and the measurement method to apply to a business combination under common control.

Second Comprehensive Review of the IFRS for SMEs Standard: The IASB will discuss overarching topics, which will assist the IASB in its redeliberations of the proposals in Exposure Draft Third edition of the IFRS for SMEs Accounting Standard. The IASB will also discuss specific proposals in the ED with regard to revenue and impairment of financial assets.

Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures: The IASB will discuss its approach to maintenance of the forthcoming IFRS Accounting Standard Subsidiaries without Public Accountability: Disclosures.

Our pre-meeting summaries is available on our September meeting notes page and will be supplemented with our popular meeting notes after the meeting.