Agenda for the March 2018 CMAC meeting

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26 Feb, 2018

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:

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

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

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