Wednesday 25 October 2023 (09:00-16:15)

• Second Comprehensive Review of the IFRS for SMEs Standard
  • Proposed revised Section 23 Revenue from Contracts with Customers
  • Simplification of the control model in Section 9 Consolidated and
    Separate Financial Statements
  • Recognition of development costs
  • Recognition of borrowing costs
  • Recent amendments to full IFRS Accounting Standards
• Primary Financial Statements
  • Summary of feedback and redeliberations
  • Sweep issues related to aggregation and disaggregation and other topics
• Rate-regulated Activities
  • Survey on the direct (no direct) relationship concept — Additional feedback
  • Boundary of a regulatory agreement
• Dynamic Risk Management: Scope of the DRM Model

Thursday 26 October 2023 (09:30-15:00)

• IFRS 9 Amendments to classification and measurement 
  • Assessment of contractual cash flows
• Equity Method
  • Towards an Exposure Draft — Implications of applying the IASB’s tentative decisions to investments in subsidiaries in separate financial statements
  • Towards an Exposure Draft — Implications of applying the IASB's tentative decisions to investments in joint ventures
• Disclosure Initiative — Subsidiaries without public accountability: Disclosures
  • Sweep issues — updating the language of disclosure requirements
• Maintenance and Consistent Application
  • Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) — Finalisation of agenda decision
  • Home and Home Loans — Finalisation of agenda decision
  • Guarantee over a directive contract (IFRS 9) — Finalisation of agenda decision
  • IFRIC Update September 2023