Agenda

Date recorded:

    Tuesday 22 November 2022 (11:00-17:45)

    • Maintenance and consistent application
      • OECD Pillar 2
      • Supplier finance arrangements
    • Business combinations under common control
      • Initial views on the principle and exception
      • Similarity to IFRS 3
      • User information needs
      • Cost-benefit trade-off
      • Structuring opportunities

    Wednesday 23 November 2022 (10:00-17:15)

      • Rate-regulated activities
        • Capitalised borrowing costs
        • Consultative Group for Rate Regulation meeting
      • PIR of IFRS 9
        • Financial liabilities and own credit
        • Responding to the feedback and next step
      • Dynamic risk management
        • Managing equity
        • Notional alignment of designated assets and liabilities
      • IFRS 9 Amendments to classification and measurement
        • Sweep issue: Contractually linked instruments
        • Due process

      Thursday 24 November 2022 (10:00-15:00)

        • Goodwill and impairment
          • Staff recommendations and possible ways forward
        • Disclosure initiative — Subsidiaries without public accountability: Disclosures
            • Scope of draft Standard
          • Maintenance and consistent application
            • OECD Pillar 2 (continued)

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

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