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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
  • Board work plan update
    • Approach to prioritising matters arising from post-implementation reviews
  • Maintenance and consistent application 
    • Proposed amendments to IAS 21
    • IFRIC update
  • Primary financial statements
        • Management performance measures — Disclosures

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

      Correction list for hyphenation

      These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.