Date recorded:

Monday 25 October 2021 (13:30-15:45)

  • Second Comprehensive Review of the IFRS for SMEs Standard

Tuesday 26 October 2021 (09:30-15:20)

  • Goodwill and impairment
    • Conceptual considerations for location of disclosures
    • Practical challenges - forward looking information
  • Post implementation review of IFRS 10–12
    • Feedback response
    • Analysis of feedback (IFRS 10)
    • Analysis of feedback (IFRS 11, IFRS 12, and other)
  • Equity method
    • Application questions selected and proposed next steps
  • Maintenance and consistent application
    • Non-refundable value added tax on lease payments
    • Accounting for warrants that are classified as financial liabilities on initial recognition
    • Supplier finance arrangements
    • IFRIC Update

Wednesday 27 October 2021 (09:30-16:00)

  • Pensions benefits that depend on asset returns
    • Additional research findings and future direction of the project
  • IFRS taxonomy due process
  • Primary financial statements
    • Summary of feedback
    • Associates and joint ventures
    • Analysis of operating expenses:
      • Presentation in the statement of profit or loss
      • Disclosure in the notes

Thursday 28 October 2021 (09:30-16:00)

  • Amendments to IFRS 17 Insurance Contracts
    • Classification overlay — scope and other matters
    • Finalising the amendment
  • Rate-regulated activities
    • Feedback summaries:
      • Overview
      • Objective and scope
      • Regulatory assets and regulatory liabilities
      • Total allowed compensation
      • Recognition
      • Measurement
      • Discount rate
      • Items affecting regulated rates only when related cash is paid or received
      • Interaction with other IFRS Standards
  • Primary financial statements
    • Operating profit or loss before depreciation and amortisation

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

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