Tuesday 13 December 2022 (14:30-18:15)

• Goodwill and impairment
  • Standard-setting agenda
  • Identifiable intangible assets acquired in a business combination
  • Total equity excluding goodwill
• Maintenance and consistent application: Lack of exchangeability (amendments to IAS 21)

Wednesday 14 December 2022 (09:00-17:15)

• Financial instruments with characteristics of equity
  • Presentation of equity instruments
  • Presentation of financial liabilities
• Equity method
  • Applying the preferred approach after purchase of an additional interest in an associate
  • Application question:
    • Purchase of additional interest in an associate and share of unrecognised losses
    • Recognition of losses and components of comprehensive income
• Rate-regulated activities
  • Inflation adjustment to the regulatory capital base
  • Consultative Group for Rate Regulation meeting
  • Other items included in the regulatory capital base
  • Use of the direct relationship concept
• Digital financial reporting strategy
  • Digital financial reporting strategic framework
  • Priority digital financial reporting activities
• Board work plan update 

Thursday 15 December 2022 (09:00-11:45)

• Disclosure initiative — Subsidiaries without public accountability: Disclosures
  • IFRS Accounting Standards without reduced disclosure requirements
  • Proposed reduced disclosure requirements on IAS 34
  • Proposed statement of compliance