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April 2016 IASB meeting agenda posted

  • IASB meeting (blue) Image

08 Apr 2016

The IASB has posted the agenda for its next meeting, which will be held at its offices in London on 19–21 April 2016.

The meeting will feature discussions on:

  • Agenda Consultation:
    • Effect of comments received on setting the work plan
    • Overview of investor feedback
    • Primary financial statements
    • Research overview
    • Provisions, contingent liabilities and contingent assets
    • Comments received on IFRS 5
    • New topics
    • Discount rates
    • Pollutant pricing mechanisms
    • Rate-regulated activities
  • Insurance and IFRS 9
  • Disclosure Initiative:
    • Feedback summary on Exposure Draft: IFRS Practice Statement Application of Materiality to Financial Statements
    • Disclosures about restrictions on cash and about liquidity
    • Distinction between changes in accounting policies and changes in accounting estimates
    • Changes in accounting estimates: disclosures
  • Conceptual Framework
  • Business combinations under common control
  • Goodwill and impairment
  • Financial instruments with characteristics of equity

The full agenda for the meeting can be found here. We will post any updates to the agenda, as well as our Deloitte pre-meeting summaries and observer notes from the meeting, on this page as they become available.

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