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The Board met on 21–24 February 2022, and the topics for discussion were as follows:
Research and standard-setting
- Dynamic Risk Management
- Financial Instruments with Characteristics of Equity
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
- Rate-regulated Activities
- Disclosure Initiative - Targeted Standards-level Review of Disclosures
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
Maintenance and consistent application
- Availability of a Refund (Amendments to IFRIC 14): Project review
- Provisions - Targeted Improvements: Project review
- Lease Liability in a Sale and Leaseback (Amendments to IFRS 16): Transition, effective date and due process
Strategy and governance
- Third Agenda Consultation
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