Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in London on 2 March 2018. The agenda for the meeting has been released.
The full agenda for the meeting is summarised below:
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Friday, 2 March 2018 (09:00-15:15)
- IASB Update
- Primary financial statements
- Management performance measures (MPMs)
- Share of profit or loss of associates and joint ventures accounted for using the equity method
- Discussion Paper — Principles of Disclosure
- Potential next steps on the project
- Goodwill and impairment
- Identification of intangible assets acquired in a business combination separately from goodwill
- Effectiveness of impairment testing of goodwill
- Rate-regulated activities
- Usefulness of possible disclosure requirements for the new accounting model being developed
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Agenda papers for this meeting are available on the IASB's website.
