- Item(s) for Board Deliberation & Resolution: 
· IASB Exposure Draft ‘Regulatory Assets and Regulatory Liabilities’
· IFRS Foundation Exposure Draft ‘Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards’

- Reportable Item(s) to the Board:
· The 10th KASB Meeting Minutes 2021
· Research on Sustainability reporting trend
· IFRS Update

- Observers
   KASB Meetings are generally open to the public, unless otherwise specified. However, because of limited seats available, anybody interested in observing KASB Meetings

   must first register via e-mail at the latest three working-days prior to any KASB Meeting.

   Observer registration is only accepted via e-mail (webmaster@kasb.or.kr), and although there is no specific registration form, we require at least the following information for

   each person interested in observing KASB Meetings :

    - Name of observer
    - Name of the entity the observer works for
    - Address of the entity
    - Telephone Number
    - E-mail address

We will then confirm your seat or inform you that no seat is available.