Agenda

Date recorded:

    Monday 22 May 2023 (16:30-17:30)

    • Board work plan update
    • PIR of IFRS 15
    • Maintenance and consistent application
      • Annual improvements

    Tuesday 23 May 2023 (09:30-16:30)

      • Primary financial statements
        • Summary of feedback and redeliberations
        • Associates and joint ventures accounted for using the equity method
        • Issues related to management performance measures and IFRS 8
      • Disclosure initiative — Subsidiaries without public accountability: Disclosures
        • Feedback on proposed disclosure requirements
        • Paragraph 16 of the draft Standard
        • Disclosure requirements about transition in other IFRS Accounting Standards
        • New disclosure requirements in IFRS Accounting Standards
      • Management commentary 
        • Comparison between management commentary exposure draft and the integrated reporting framework (educational session)

      Wednesday 24 May 2023 (09:30-17:00)

      • Dynamic risk management
        • DRM Model - Illustrative examples
      • Financial instruments with characteristics of equity
        • Subsidiaries without public accountability: disclosures
        • Due process and permission to begin the balloting process
      • Business combinations — Disclosures, goodwill and impairment
        • Reducing cost and complexity: removing the annual quantitative impairment test
        • Effectiveness of impairment test:
          • Feasibility of designing a different impairment test
          • Criteria and application
          • Suggestions from respondents
      • Rate-regulated activities 
        • Timing of initial recognition

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

      Correction list for hyphenation

      These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.