Agenda

Date recorded:

    Monday 13 November 2023 (11:00-12:00)

    • IFRS 9 Amendments to classification and measurement
      • Feedback analysis
        • Derecognition of financial liabilities through electronic transfer
        • Equity instruments and other comprehensive income

    Tuesday 14 November 2023 (09:00-15:45)

    • Post-implementation review of IFRS 9 — Impairment
      • Feedback summary
      • Plan for phase 2 of the post-implementation review
    • Second comprehensive review of the IFRS for SMEs
      • Proposed amendments to Section 15 Investments in Joint Ventures (renamed Joint Arrangements
      • Simplification in paragraph 28.19
    • Equity method
      • Possible improvements to disclosure requirements for investments in joint ventures and subsidiaries
      • Transitional provisions
    • Business combinations under common control
      • Due Process Handbook assessment
      • What a disclosure-only project could cover

    Wednesday 15 November 2023 (09:15-16:15)

      • Provisions — Targeted improvements
        • Discount rates
      • Primary financial statements
        • Sweep issues related to subtotals and categories
        • Sweep issues related to aggregation and disaggregation and other topics
      • Disclosure initiative — Subsidiaries without public accountability: Disclosures
        • Project plan for the Catch-up Exposure Draft

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

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