June 2018 IASB meeting agenda posted

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08 Jun, 2018

The IASB will meet in London on 19–21 June 2018 to discuss fifteen topics, including an educational session with the FASB.

The educational session will be held on 19 June 2018 with the FASB and discuss the following topics:

  • Segments
  • Primary financial statements
  • Disclosure framework and disclosure initiative
  • Fair value PIR and FASB FV disclosure project
  • Goodwill and impairment
  • Implementation:
    • Revenue
    • Leases
  • Update on all projects not covered

The IASB only sessions will be held on 20 and 21 June 2018 and discuss the following topics:

  • Disclosure initiative — disclosure objectives:
    • Principles of disclosure
    • Targeted standards-level review of disclosures
    • Definition of material
  • Dynamic risk management:
    • Summary of discussions to date
    • Derivatives used for DRM purposes
    • Financial performance
  • Research programme: update
  • IBOR reform: research project proposal
  • Primary financial statements:
    • Preliminary analysis on applying project proposals to financial entities
    • Preliminary findings on current reporting practice
    • Financial performance reporting
  • Insurance contracts:
    • Annual improvements
    • Annual improvements on coverage units
  • Implementation
  • Islamic finance consultative group update
  • Business combinations under common control:
    • Way forward for transactions affecting NCI

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

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