Agenda

Date recorded:

    Tuesday 20 June 2023 (09:30-17:00)

    • Primary financial statements
      • Issues related to categories and subtotals
      • Issues related to IAS 29 Financial Reporting in Hyperinflationary Economies and IAS 12 Income Taxes
    • Equity method
      • Transactions and other events that change an investor’s ownership interest
      • Contingent consideration on acquisition of an investment in an associate, including subsequent measurement
    • Disclosure initiative — Subsidiaries without public accountability: Disclosures
      • Feedback on proposed disclosure requirements in the exposure draft Third Edition of the IFRS for SMEs Accounting Standard
    • Rate-regulated activities
      • Measurement (estimating future cash flows) and unit of account — Overview
      • Estimating uncertain future cash flows

    Thursday 22 June 2023 (09:30-12:45)

      • Second comprehensive review of the IFRS for SMEs
        • Feedback from comment letters on the exposure draft — Proposed amendments to the IFRS for SMEs
        • Feedback from comment letters on the exposure draft — Topics for which amendments were not proposed
        • Outreach feedback summary
        • Definition of public accountability

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

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