Agenda for February 2014 CMAC meeting

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image

13 Feb, 2014

Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in London on Thursday, 27 February 2014. The agenda for meeting has been released, and includes discussions on leases, the post-implementation review of IFRS 3, debt disclosures, the equity method of accounting, the disclosure initiative, and integrated reporting.

The CMAC, formerly called the Analyst Representative Group (ARG), consists of a number of professional financial analysts who meet at least three times a year with members of the IASB to provide the views of professional investors on financial reporting issues.

A summary of the agenda for the meeting is set out below:

Thursday, 27 February 2014 (09:15-17:00)

  • Welcome and introduction
  • Welcome from the IASB Chair
  • Leases - Lessee accounting model
  • Post-implementation review - IFRS 3 Business Combinations
  • Integrated reporting
  • Debt disclosures
  • Equity method of accounting
  • Disclosure initiative - Materiality
  • Closed session


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

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