Date recorded:

Agenda for the meeting

Tuesday 25 February

  • Amendments to IFRS 17 Insurance Contracts
    • Contractual service margin attributable to investment services
    • Level of aggregation
    • Applicability of the risk mitigation option
    • Minor amendments
    • Additional specific transition modifications and reliefs
    • Other topics

Wednesday 26 February 2020

  • IBOR reform and the effects on financial reporting
    • Sweep issue — Modification of financial instruments
    • Hedges of risk components
    • End of phase 2 amendments and voluntary versus mandatory application
    • Effective date and transition requirements
    • Due process steps
  • Disclosure initiative — Targeted Standards-level review of disclosures
    • Drivers of change in fair value measurements
    • Lessons learned from testing the draft guidance to date
  • Disclosure initiative — Accounting policies
    • Comment letter feedback
  • Consistent application matters
    • IFRIC Update
    • Availability of a refund (amendment to IFRIC 14)

Thursday 27 February 2020

  • Business combinations under common control
    • Disclosure
    • Due process

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

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