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Summary of the June 2018 joint CMAC-GPF meeting

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image
  • GPF (Global Preparers Forum) (mid blue) Image

23 Aug 2018

Representatives from the International Accounting Standards Board (IASB) met with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in London on 14 and 15 June 2018. Notes from the joint meeting have now been released.

The topics discussed at the meeting included:

  • IASB and IFRS Interpretations Committee update
  • Targeted standards level review of disclosures project
  • Primary financial statements — EBITDA and unusual or infrequently occurring items
  • Primary financial statements — Improving the usefulness of disaggregation in the financial statements
  • Business combinations under common control
  • Management commentary

The next GPF meeting will be held on 6 November 2018; the next CMAC meeting will take place on 1 November 2018.

For more information, see the meeting page and the meeting summary on the IASB's website.

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