Agenda

Date recorded:

    Tuesday 24 January 2023 (09:30-15:30)

    • Business Combinations — Disclosures, Goodwill and Impairment
      • Exemption from disclosure requirements
      • Synergies
    • Equity Method
      • Perceived conflict between IFRS 10 and IAS 28
    • Disclosure Initiative — Subsidiaries without public accountability: Disclosures

    Wednesday 25 January 2023 (11:30-15:30)

      • Primary Financial Statements
        • Targeted outreach
        • General disaggregation requirements
      • Taxonomy Update
      • Maintenance and Consistent Application
        • Supplier Finance Arrangements — Transition, Effective Date and Due Process

      Thursday 26 January 2023 (11:30-15:30)

      • Primary Financial Statements
        • General requirement to disaggregate material information
        • General disaggregation requirements
        • Other comprehensive income
        • Statement of cash flows

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

      Correction list for hyphenation

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