Agenda for March 2018 GPF meeting

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26 Feb, 2018

Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in London on 6 March 2018. The agenda for the meeting has been released.

The full agenda for the meeting is sum­marised below:

Tuesday, 6 March 2018 (10:10-16:20)

  • Introduction.
  • IASB and IFRIC update.
  • Principles of disclosure — the staff will discuss feedback from the discussion paper and potential next steps with the GPF members.
  • Primary financial statements —
    • Management performance measures and management-defined earnings per share.
    • Presentation of the share of profit or loss of associates and joint ventures accounted for using the equity method in the statement of performance.
  • Goodwill and impairment —
    • Simplifying the identification of intangible assets acquired in a business combination separately from goodwill.
    • Improving the effectiveness of impairment testing of goodwill by using the unrecognized headroom of a cash-generating unit as an additional input in the impairment testing of goodwill.

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

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