Agenda for the March 2019 CMAC meeting

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08 Mar, 2019

Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in London on 21 March 2019. The agenda for the meeting has been released.

The full agenda for the meeting is sum­marised below:

Thursday, 21 March 2019 (09:00-16:25)

  • IASB update
    • Follow up on issues discussed at the last CMAC meeting
  • Extractives
    • Issues faced when using financial statements of entities with extractive activities
  • Financial instruments with characteristics of equity
    • Overview of investors’ feedback on discussion paper
  • Targeted Standards-level review of disclosures
    • Potential disclosure objectives and requirements relating to IAS 19 and IFRS 13
    • User outreach summary
  • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    • Possible amendments to IAS 37
  • Management commentary practice statement
    • Challenges with the current practice on reporting performance and position in management commentary and the staff’s proposed approach to specific topics in revising the Practice Statement
  • Business combinations under common control
    • Measurement approaches being developed by the staff for BCUCC and whether it meets the needs of the receiving entity’s investors, lenders and other creditors

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

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