Date recorded:

Tuesday 25 January 2022 (09:00-16:30)

  • Business combinations under common controls
    • Feedback on applying the acquisition method, applying a book-value method, pre-combination information, and disclosure requirements
    • Deliberation plan
  • Primary financial statements
    • Management performance measures — Disclosures
  • Maintenance and consistent application 
    • Proposed amendments to IAS 21
    • IFRIC update
  • Feedback on 'IFRS Taxonomy 2021 Proposed Update 3 — Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17)'
  • Board work plan update
    • Approach to prioritising matters arising from post-implementation reviews

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

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