Monday 18 March 2024 (11:15-16:00)

• Board work plan update
• Post-implementation review of IFRS 9 — Impairment
  
  • Feedback analysis — measuring ECL
• Power purchase agreements
  
  • Scope of the proposed amendments and the proposed amendments to the own-use requirements
  • Proposed amendments to the hedge-accounting requirements
  • Proposed disclosure- and transition requirements
  • Due process requirements

Tuesday 19 March 2024 (09:00-15:45)

• Second comprehensive review of the IFRS for SMEs Standard
  • Proposed revised Section 23 Revenue from Contracts with Customers:
    • Redeliberation topics
    • Additional and alternative simplifications
  • Other issues raised by respondents to the exposure draft
  • Proposed revised Section 2 Concepts and Pervasive Principles
  • Updating the paragraph numbers of the IFRS for SMEs Accounting Standard
• Climate-related and other uncertainties in the financial statements
  • Development of examples
  • Staff draft examples
• Maintenance and Consistent Application
  • Use of a hyperinflationary presentation currency by a non-hyperinflationary entity (IAS 21) 

Wednesday 20 March 2024 (09:00-15:45)

• Post-implementation review of IFRS 15 — Revenue from contracts with customers
  • Determining the transaction price
  • Determining when to recognise revenue
  • Disclosure requirements
• Equity method
  • Towards an exposure draft:
    • Transitional requirements
    • Due process and permission to begin the balloting process
• Management commentary — Project direction
• Catch-up exposure draft of the 'Subsidiaries without Public Accountability Standard' 
  • Disclosure requirements from the new PFS Standard

Thursday 21 March 2024 (09:30-11:30)

• Rate-regulated activities
  • Discounting estimated future cash flows
  • Reduced disclosures for rate-regulated entities