Agenda

Date recorded:

Tuesday 22 March 2022 (13:00-17:15)

  • Agenda consultation
    • Potential projects
      • Approach to staff analysis
      • Proposed short-listed projects
      • Other projects described in the request for information
      • Other suggestions
      • Feedback summary for proposed short-listed projects
  • Extractive activities
    • Project plan

Wednesday 23 March 2022 (09:30-16:45)

  • Financial instruments with characteristics of equity
    • Reclassification
  • Post-implementation review of IFRS 9
    • Feedback summary
    • Plan for phase two of the post-implementation review
  • Maintenance and consistent application
    • TLTRO III Transactions (IFRS 9 and IAS 20)
    • IFRIC Update February 2022
  • Primary financial statements
    • Entities with specified main business activities — General issues
    • Management performance measures — Location and cross-referencing

Thursday 24 March 2022 (09:45-15:30)

  • Business combinations under common control
    • Project objective and scope
  • Second comprehensive review of the IFRS for SMEs
    • Aligning disclosure requirements with IFRS Accounting Standards
    • IFRS 9 Financial Instruments (issued financial guarantee contracts)
  • Management commentary
    • Feedback summary
      • Project direction
      • Investor feedback
      • Objective of management commentary
      • Objectives-based approach
      • Disclosure objectives and areas of content
      • Key matters and material information

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

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