The Board will discuss the following:

• Amendments to IFRS 17 Insurance Contracts:
  • Overview
  • Due process steps and permission for balloting
  • Sweep issues
  • Annual improvements
• Business combinations under common control:
  • Update on the staff’s approach
  • Update on lenders and other creditors in BCUCC
• Accounting policies and accounting estimates (Amendments to IAS 8):
  • Analysis of feedback — definition of accounting estimates
  • Analysis of feedback — other aspects
  • Project direction
• Implementation matters
• Disclosure Initiative:
  • Accounting policies — proposed amendments to IAS 1 and IFRS Practice Statement 2: due process steps and permission to begin the balloting process
• Research programme update
• Management commentary
• Primary financial statements:
  • Amending proposals for management performance measures (MPMs)
  • Outstanding issues for financial entities
• Goodwill and impairment:
  • Interconnecting issues
  • Better disclosures for business combinations
  • Better disclosures — feedback from consultative groups
• Dynamic risk management:
  • Summary of decisions to date
  • Presentation
  • Determination of the target profile

The full agenda for the meeting can be found here. We will post any updates to the agenda, our comprehensive pre-meeting summaries as well as observer notes from the meeting on this page as they become available.