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