Agenda for upcoming WSS meeting

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12 Sep, 2013

The International Accounting Standards Board (IASB) has released the agenda for the World Standard-Setters (WSS) meeting, which is being hosted by the IASB in London on 23-24 September 2013. The first day of the meeting will be largely devoted to the conceptual framework, whereas the second day will discuss a broad array of topics, including how the IASB should work with national standard-setters, numerous sessions on the IASB's various projects, and jurisdiction and IFRS Advisory Council updates.

The agenda for the meeting is summarised below:

Monday, 23 September 2013 (09:00-17:00)

  • Welcome and IASB update
  • Conceptual Framework project
    • Asset and liability definitions and recognition
    • Measurement and other comprehensive income

Tuesday, 24 September 2013 (08:00-16:15)

  • Optional sessions
    • Revenue recognition (education session)
    • Hedging (education session)
    • IFRS adoption and translation issues
    • Post-implementation review - IFRS 3 Business Combinations
  • Working with national standard-setters
  • Smaller group sessions
    • IFRS for SMEs
    • Insurance contracts
    • Leases
    • Narrow scope amendments and interpretations
    • Disclosure
  • Smaller group discussions
    • Financial instruments
    • Rate regulated activities
    • Leases
    • Conceptual framework - liability equity split
    • Agriculture
  • IFRS Advisory Council update
  • Jurisdiction updates

 Agenda papers for the meeting are available on the IASB's website.

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