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Agenda for November 2013 Global Preparers Forum meeting

  • GPF (Global Preparers Forum) (mid blue) Image

31 Oct 2013

Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in London on Monday, 11 November 2013. The agenda for the meeting has been released, and includes an overview of the IASB and IFRS Interpretations Committee work plans, and discussion on specific projects including revenue recognition, leases, conceptual framework, post-implementation reviews and the disclosure initiative.

The full agenda for the meeting is summarised below:

Monday, 11 November 2013 (09:30-17:00)

  • IASB work plan update - including update on effects analysis
  • IFRS Interpretations Committee update
    • plans to support IFRS
    • recent projects
    • views on disclosures about going concern
  • Revenue recognition
  • Leases - high-level comment analysis
  • Conceptual framework
    • Liabilities - preliminary views on obligations conditional on an entity's future actions
    • Profit or loss, other comprehensive income (OCI) and recycling - distinction between profit or loss and OCI, recycling
  • Post-implementation review - IFRS 3 Business Combinations
  • Disclosure initiative: materiality - practical issues

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

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