Agenda for 4th Public Session 9 Jul, 2021

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Publication date
02 July 2021
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Logo for UKEB, the UK Endorsement Board

Date: 9 July 2021 Time: 9:30 am Location: Microsoft Teams

Agenda

Item No. Item Timing Duration
UKEB Set-up
1 Welcome and apologies 9:30 am 2 mins
2 Declaration of Interests 9:32 am 3 mins
3 Draft Due Process Handbook: Endorsement processes 9:35 am 45 mins
3.1 DRAFT Due Process Handbook: endorsement processes section
3.2 Relevant extracts from sections 2-3 and 5 of the DRAFT Due Process Handbook (these extracts are for information only and were discussed by the Board at its meeting on 18 May 2020)
3.3 Relevant extracts from The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (Statutory Instrument 2019 No. 685 (SI 2019/685)
Endorsement and Adoption
4 IFRS 17 Insurance Contracts: Technical Issues 10:20 am 40 mins
4.1 Tentative assessment of priority of significant technical issues
4.2 Draft IFRS 17 DECA outline contents ('skeleton')
5 Endorsement of 2020 Narrow Scope Amendments: draft Project initiation plan 11:00 am 15 mins
5.1 IASB criteria for developing annual improvements and narrow-scope amendments
5.2 List of annual improvements to IFRS Standards 2018-2020 Cycle
5.3 List of narrow-scope amendments to be considered for adoption
5.4 Main comments from UK respondents and actions taken by the IASB
BREAK 11:15 am 15 mins
Influencing
6 Rate-Regulated Activities: draft comment letter 11:30 am 30 mins
6.1 Sectors subject to economic regulation
6.2 Draft Comment Letter: Exposure Draft Regulatory Assets and Regulatory Liabilities
7 IASB Agenda Consultation: draft comment letter 12:00pm 30 mins
7.1 Draft Comment Letter – Third Agenda Consultation
8 Post Implementation Review IFRS 10, IFRS 11 and IFRS 12: feedback statement 12:30 pm 15 mins
8.1 Feedback statement on PIR IFRS 10, IFRS 11 & IFRS 12
9 Any other business 12:45 pm 5 min

Next Meeting: 20 July 2021