A draft programme has been released for the upcoming World Standard-setters meeting, which is being held in London on 29-30 September 2014.
A summary of the programme is set out below:
Monday, 29 September 2014 (09:00 - 18:00)
- Welcome and IASB update
- Conceptual framework project - measurement (includes small group discussions, with later feedback)
- IFRS education and implementation updates
- Developing capacity to make IFRS judgements
- Interpretations Committee, post-implementation reviews and Implementation Steering Committee
- Interactive Q&A session
- Disclosure initiative (includes small group discussions on materiality, with later feedback)
Tuesday, 30 September 2014 (08:00 - 15:15)
- Optional sessions
- IFRS 15 Revenue from Contracts with Customers (education session)
- IFRS 9 Financial Instruments (education session)
- Leases project update
- IFRS adoption and translation issues
- Post-implementation review - IFRS 3 Business Combinations
- Update on working with national standard setters (including ASAF meeting updates)
- Research update
- Smaller group sessions
- IFRS for SMEs
- Insurance contracts
- Macro hedge accounting
- Rate regulated activities and emissions trading schemes
- Jurisdiction updates - AOSSG, EFRAG, GLENIF/GLASS, PAFA, US
- Feedback between IASB and IFASS on work programme (Q&A session)
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Papers for the meeting are expected to be made available in due course on the IASB's website. The WSS meeting will be immediately followed by a meeting of the International Forum of Accounting Standard Setters (IFASS).
The IASB has also updated the meeting agenda for the Accounting Standards Advisory Forum (ASAF) meeting being held on 25-26 September 2014. We have updated our original article with the revised agenda.