AGENDA ITEM
Video
Papers
Video
Papers
- AP12: Cover paper
- AP12A: Supplier Finance Arrangements—Feedback Summary—Background and overview
- AP12B: Supplier Finance Arrangements—Feedback Summary—Scope
- AP12C: Supplier Finance Arrangements—Feedback Summary—Disclosure objective and requirements
- AP12D: Supplier Finance Arrangements—Feedback Summary—Examples added to disclosure requirements
- AP12E: Supplier Finance Arrangements—Feedback Summary—Other comments
- AP12F: Non-Current Liabilities with Covenants (Amendments to IAS 1)—Effective date and due process
- AP12G: Negative Low Emission Vehicle Credits (IAS 37)—Finalisation of agenda decision
- AP12H: Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32)—Finalisation of agenda decision
- AP12I: Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17)—Finalisation of agenda decision
- AP12J: IFRIC Update June 2022
Video
Papers
Video
Papers
- AP21: Cover note and summary of feedback and redeliberations
- AP21A: Entities with specified main business activities —Issues specific to the investing category
- AP21B: Entities with specified main business activities—Issues specific to the financing category
- AP21C: Disclosure of operating expenses by nature in the notes
- AP21E: Unusual income and expenses
