Agenda for the March 2019 IFASS meeting

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26 Feb, 2019

The International Forum of Accounting Standard Setters (IFASS) will meet in Buenos Aires on 28–29 March 2019. The meeting will see the handover official duties to the new IFASS Chair Mr Yasunobu Kawanishi, Board member of the Accounting Standards Board of Japan (ASBJ).

The full agenda for the meeting is summarised below.

Thursday, 28 March 2019 (09:00–17:30)

  • Welcome and opening remarks
  • EFRAG's discussion paper on non-exchange transfers
  • FRC's research project on ‘Variable and contingent consideration’
  • Proposals for the NFP accounting technical advisory group
  • Financial instruments with characteristics of equity: Preferred approach and IFRIC 2
  • Follow-up on AcSB's project on performance measures reporting
  • Climate related and other emerging risk issues on financial statements and the impact of practice statement 2 on materiality
  • Optional breakout sessions:
    • Inline XBRL and blockchain
    • IFRS for SMEs: Standard review; Relief for subsidiaries

Friday, 29 March 2019 (09:00-16:15)

  • IFRS 17 (I): Tentative views of the IASB on upcoming amendments to IFRS 17
  • IFRS 17 (II): Implementation activities, insights, experience
  • Financial reporting in an electronic format
  • The Fitness check on the EU framework for public reporting by companies: Result of the consultation
  • Presentation of finance cost - IAS 1, IFRS 7, IAS 23
  • Improving the impairment testing model in IAS 36 Impairment of Assets
  • Handover of official duties

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