Agenda

Date recorded:

Monday 18 July 2022 (11:30-16:45)

  • Financial instruments with characteristics of equity
    • Obligations to redeem own equity instruments: Background and practice questions
  • Rate-regulated activities
    • Components of total allowed compensation
    • Total allowed compensation — Regulatory returns on an asset not yet available for use
  • Disclosure initiative — Targeted standards-level review of disclosures
    • Exploring next steps

Tuesday 19 July 2022 (10:00-17:00)

  • Post-implementation review of IFRS 9 — Classification and measurement
    • Modification of financial assets and financial liabilities
    • Amortised cost measurement and the effective interest method
    • Modification of financial assets and financial liabilities and amortised cost measurement and the effective interest method — prioritising PIR findings
  • Post-implementation review of IFRS 9 — Impairment
    • Project plan
  • Primary financial statements
    • Summary of feedback and redeliberations
    • Entities with specified main business activities — Issues specific to the investing category
    • Entities with specified main business activities — Issues specific to the financing category
  • Maintenance and consistent application
    • Supplier finance arrangements
    • Non-current liabilities with covenants
    • Negative low emission vehicle credits
    • Classification of public shares as financial liabilities or equity
    • Transfer of insurance coverage
    • IFRIC Update

Wednesday 20 July 2022 (9:45-16:15)

    • Dynamic risk management
      • Project plan
    • Primary financial statements
      • Disclosure of operating expenses by nature in the notes
    • Management commentary 
      • Project update
    • Contractual cash flow characteristics
      • General requirements
      • Financial assets with non-recourse features and contractually linked instruments

    Thursday 21 July 2022 (9:00-13:00)

      • Rate-regulated activities
        • Total allowed compensation — Regulatory returns on an asset not yet available for use (Addendum)
      • Primary financial statements
        • Unusual income and expenses
      • Goodwill and impairment
        • Further research on disclosures about business combinations

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

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