Agenda

Date recorded:

Friday 29 September 2023 (09:00-15:30)

  • Welcome and introductions
  • Performance reporting 
    • Disaggregation (FASB and IASB)
    • Performance measures (FASB and IASB)
  • Other disclosure projects
    • Improvements to income tax disclosures (FASB)
    • International tax reform — Pillar two model rules (IASB)
    • Segment reporting (FASB)
    • Business combinations / Equity method of accounting
      • Business combinations: Disclosures, goodwill and impairment (IASB)
      • Purchased financial assets under CECL (FASB)
      • Equity method (IASB)
    • Accounting for sustainability-related matters in the financial statements 
      • Classification and measurement of financial instruments: ESG-linked financial instruments (IASB)
      • Power purchase agreements (IASB)
      • Definition of a derivative (FASB)
      • Climate-related risks in the financial statements (IASB)
    • Intangibles
      • Crypto assets (FASB)
      • Software costs (FASB)
    • Other projects
      • Rate-regulated activities (IASB)
      • Statement of cash flows (FASB)
      • Government grants (FASB)
      • Emerging issues and any other business

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

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