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Agenda for February 2015 CMAC meeting

  • CMAC meeting (mid blue) Image

17 Feb 2015

Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in London on Friday, 27 February 2015. The agenda for meeting has been released, and includes discussions on separate financial statements, hyperinflation economies, income taxes, accounting policies, and the disclosure initiative.

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:

Friday, 27 February 2015 (09:00-17:00)

  • Welcome
  • EFRAG discussion paper on separate financial statements
  • Financial reporting in hyperinflationary economies (IAS 29)
  • Income taxes
  • Information needs resulting from changes in accounting policies and estimates
  • Dis­clo­sure ini­tia­tive:
    • Proposed amendments to IAS 7
    • Update and questions
  • Follow up from last CMAC meeting
  • Closed session

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

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