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Agenda for June 2014 joint CMAC-GPF meeting

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image
  • GPF (Global Preparers Forum) (mid blue) Image

19 Jun 2014

Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in London on Monday, 30 June 2014. The agenda for the joint meeting has been released. The meeting will consist of a series of presentations and breakout sessions on the Conceptual Framework, disclosure initiative, leases and the post-implementation review of IFRS 3 'Business Combinations'.

The full agenda for the meeting (as of 16 June 2014) is summarised below:


Monday, 30 June 2014 (9:00-16:30)

  • Welcome and general IASB update
  • Conceptual Framework - presentation and breakout sessions
    • Distinction between liabilities and equity
    • Distinction between profit or loss and other comprehensive income (OCI)
  • Disclosure initiative - presentation and breakout sessions
    • Debt reconciliation
    • Principles of disclosure project
  • Leases - presentation and breakout sessions
    • Lease accounting disclosures
  • Post-implementation review of IFRS 3 Business Combinations - presentation and breakout sessions
    • Accounting for goodwill and intangible assets - the purchase price adjustment, impairment and amortisation
    • Other issues related to accounting for business combinations (e.g. step acquisitions, additional pay-outs and acquisition costs)


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

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