Date recorded:

    Tuesday 20 September 2022 (08:30-18:30)

    • Equity method
      • Partial disposals - how to measure the portion to be derecognized
      • Changes in an associate's net assets that change the investor's ownership interest
      • Transactions between an investor and its associate - an acknowledged inconsistency between the requirements of IFRS 10 and IAS 28
    • Goodwill and impairment
      • Background and alternatives to consider
      • Amending the IASB's preliminary views
      • Exemptions from disclosure requirements
      • Identifying a subset of business combinations
    • Post-implementation review of IFRS 9: Classification and Measurement
      • Other matters raised in PIR feedback
    • Financial instruments with characteristics of equity
      • Obligations to redeem own equity instruments
    • Primary financial statements
      • Summary of feedback and redeliberations
      • Unusual income and expense
      • Presentation of operating expenses

    Wednesday 21 September 2022 (8:30-17:15)

      • Board work plan update
        • Post-implementation reviews - Objectives and process
        • Timing of the post-implementation reviews of the hedge accounting requirements of IFRS 9 and of IFRS 16
      • PIR of IFRS 15 Revenue from contracts with customers
        • Project plan
      • Primary financial statements
        • Entities with specified main business activities - Associates and joint ventures
        • Investments in subsidiaries, associates and joint ventures
        • Classification of incremental expenses
        • Specified subtotals
      • Contractual cash flow characteristics
        • General requirements
        • Financial assets with non-recourse features and contractually linked instruments
      • Equity Method (Continued]

      Thursday 22 September 2022 (8:30-12:15)

        • Extractive activities
          • Disclosure feedback summary
          • Annual filings review
          • Suggestions for further research
        • Maintenance and consistent application
          • Cash received via electronic transfer as settlement for a financial asset (IFRS 9) - Next steps
          • Non-current liabilities with covenants (amendments to IAS 1) - Sweep issue
        • Rate-regulated Activities
          • Scope - Interaction with IFRIC 12

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

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