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Date recorded:

Agenda for the April 2020 IASB meeting

Tuesday 21 April 2020

  • Management Commentary
    • Introduction to disclosure objectives
    • Business model
    • Strategy
    • Resources and relationships
  • Financial instruments with characteristics of equity
    • Financial instruments settled in own equity instruments: foundation principle
    • Financial instruments settled in own equity instruments: adjustment principle

Wednesday 22 April 2020

  • Maintenance and consistent application
    • Sale and Leaseback with Variable Payments: Amendment to IFRS 16
    • Lack of Exchangeability (IAS 21)
    • Commodity Loans
    • Deferred Tax Related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12)
    • IFRIC Update March 2020
  • Post-implementation review of IFRS 10–12
    • Findings from the first phase and determining the next step
    • Background
    • Work undertaken in the first phase

Thursday 23 April 2020

  • Disclosure Initiative — Subsidiaries that are SMEs
    • Project plan
    • Presentation requirements
  • Amendments to IFRS 17 Insurance Contracts (oral update)
  • SME Standard review and update
    • Outreach — Survey

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

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