Monday 15 November 2021 (11:30-17:15)

• Rate-regulated activities
  
  • Feedback summary: Presentation, Disclosure, Effective date and transition, Likely effects and other comments
• Third agenda consultation
  • Feedback summary:
    • Overview
    • Strategic direction and balance of the Board's activities
    • Criteria for assessing the priority of financial reporting issue
    • Potential projects
    • Users of financial statements

Tuesday 16 November 2021 (09:30-18:00)

• Goodwill and impairment
  • Expected synergies arising from a business combination
  • Contribution of the acquired business
  • Liabilities arising from financing activities and defined benefit pension liabilities
• Primary financial statements
  • Summary of feedback
  • Management performance measures:
    • Management's view of an aspect of performance
    • Scope of public communications
    • Faithful representation
• Board work plan — Timing of PIRs
  • Timing of post-implementation reviews for impairment and hedge accounting requirements of IFRS 9, for IFRS 15 and for IFRS 16
• Post implementation review of IFRS 10–12
  • Analysis of feedback

Friday 19 November 2021 (09:15-14:45)

• Dynamic risk management
  • Refinements to the DRM model — Risk Limits
  • Designation of a portion of prepayable assets in the DRM model
• Second comprehensive review of the IFRS for SMEs Standard
  • Towards an Exposure Draft: IFRS 16, IAS 19, Simplifications permitted by paragraph 28.19, Other topics with no amendments recommended.
  • Summary of feedback on aligning the IFRS for SMEs Standard with IFRS 16
• Primary financial statements
  • Summary of feedback
  • Management performance measures:
    • Management's view of an aspect of performance
    • Scope of public communications
    • Faithful representation