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Agenda for March 2014 Global Preparers Forum meeting

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

03 Mar 2014

Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in London on Tuesday, 11 March 2014. 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 topics including macro hedging, financial instruments impairment, leases, hyperinflation, the post-implementation review of IFRS 3, and the Conceptual Framework.

The full agenda for the meeting is summarised below:

Tuesday, 11 March 2014 (09:00-17:45)

  • IASB work plan update - including updates on revenue recognition, insurance contracts, limited amendments to IFRS 9 and disclosure framework
  • Updates on particular projects
    • Financial instruments - Macro hedge accounting - discussion paper
    • Financial instruments - Impairment - potential differences with US GAAP
  • Leases - focus on simplifying lessee accounting
  • IFRS Interpretations Committee update
  • Post-implementation review - IFRS 3 Business Combinations
  • Accounting in high inflationary or hyperinflationary economies - issues raised in applying IAS 29 Financial Reporting in Hyperinflationary Economies
  • Conceptual Framework
    • Summary of comment letters
    • Role and purpose
    • Case study on rate-regulated activities

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

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