Date recorded:

Tuesday 25 April 2023 (09:30-13:00)

    • Business Combinations under Common Control
      • Project direction
      • Book-value method
    • Post Implementation Review of IFRS 9
    • Dynamic Risk Management 
      • Summary of tentative decisions and glossary of defined terms
      • Risk mitigation intention and the construction of benchmark derivatives
      • Further considerations on the current net open risk position

    Wednesday 26 April 2023 (09:30-17:45)

    • Provisions
      • Liability definition and 'present obligation' recognition criterion
    • Maintenance and Consistent Application
      • Definition of a lease — Substitution rights (IFRS 16) — Finalisation of agenda decision
      • IFRIC Update
    • Rate-Regulated Activities
      • Long-term performance incentives
      • Derecognition
    • International Tax Reform — Pillar Two Model Rules — Amendments to the IFRS for SMEs Accounting Standard
    • Disclosure Initiative — Subsidiaries without public accountability: Disclosures
      • Feedback on proposed disclosure requirements
      • Updating the language of the disclosure requirements

    Thursday 27 April 2023 (09:30-14:30)

    • Financial Instruments with Characteristics of Equity
      • Project update
      • Scope of IFRS 7 and additional disclosures
      • Transition
    • Equity Method 
      • Initial recognition of an investment in an associate-deferred taxes
      • Moving the research project to the standard-setting work plan

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

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