Date recorded:

    Monday 20 March 2023 (15:00-17:00)

    • Climate-related risks in the financial statements: Project commencement
    • Board work plan update
    • Disclosure Initiative — Subsidiaries without public accountability: Disclosures
      • Relationship of the new IFRS Accounting Standard with the IFRS for SMEs Accounting Standard

    Tuesday 21 March 2023 (09:30-17:30)

      • Equity method
        • Purchase of an additional interest in an associate while retaining significant influence
        • Perceived conflict between IFRS 10 and IAS 28
        • Initial recognition of an investment in an associate-deferred taxes
      • Primary financial statements
        • Summary of feedback and redeliberations
        • Disclosure of operating expenses by nature in the notes
        • Management performance measures
          • Rebuttable presumption
          • Relationship with the requirements other IFRS Accounting Standards
          • Tax disclosure

      Wednesday 22 March 2023 (09:30-14:30)

      • Primary financial statements
        • Issues for categories in the statement of profit or loss
        • Issues related to the proposals for entities with specified main business activities
      • PIR of IFRS 15 Revenue from contracts with customers
        • Analysis of outreach feedback:
          • Standard as a whole and convergence with Topic 606
          • Requirements for the five steps of revenue recognition
          • Other areas
          • Interaction with other IFRS Accounting Standards
        • Summary of academic literature 

      Thursday 23 March 2023 (09:30-11:15)

      • Business combinations — Disclosures, goodwill and impairment
        • Estimating value in use
        • Other suggestions to reduce cost and complexity
        • Deleting disclosure requirements

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

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