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Agenda for the October 2018 IFASS meeting

  • IFASS (International Forum of Accounting Standard Setters) (dark green) Image

29 Aug 2018

The International Forum of Accounting Standard Setters (IFASS) will meet in London on 2–3 October 2018. The full agenda is summarised below.

Tuesday, 2 October 2018 (14:00–18:15)

  • Welcome and opening remarks
  • Follow up on BCUCC: Hong Kong's and Italy's experience with the predecessor method (includes Q&A)
  • Follow up on Hybrid Pension Plans (includes Q&A)
  • IFRS 3 — Accounting for stamp duty and other costs relating to PPE acquired in business combination
  • Breakout sessions:
    • Public sector accounting / IPSASB update
    • Drawing a conceptual line between accounting policies and accounting estimates
  • Breakout sessions:
    • Meeting of the NFP working group
    • IFRS 17 Implementation


Wednesday, 3 October 2018 (09:00-16:45)

  • Administrative matter: Process for the appointment of the next Chairman of IFASS
  • The Fitness check on the EU framework for public reporting by companies: Views and insights
  • Extractive industries: The 2010 IASB-DP and the way forward
  • New IFRS Standards: Improvements and outcomes
  • IASB DP on financial instruments with characteristics of equity
    • EFRAG’s work on the issue
    • Impact of the proposals
    • Discussion of main concerns
  • Management commentary: The FRCs approach
  • Towards a framework for reporting performance measures
  • Closing remarks

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