Agenda for March 2021 CMAC meeting

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26 Feb, 2021

Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) by video conference on 11 March 2021. The agenda for the meeting has been released.

The full agenda for the meeting is sum­marised below:

Thursday, 11 March 2021 (10:00-14:10)

  • Welcome and in­struc­tions for virtual meeting
  • Post-implementation review of IFRS 9
    • Dis­cus­sion about the application of IFRS 9 and items to consider for the post-implementation review.
  • Post-implementation review of IFRS 10, IFRS 11, and IFRS 12
    • Dis­cus­sion about whether the disclosures a company provides relating to IFRS 12 are useful; including understanding if any information is missing or unnecessary.
  • Rate-regulated activities
    • Discussion on the exposure draft.
  • Business combinations under common control
    • Dis­cus­sion of on the Board’s preliminary views in discussion paper, Business Combinations under Common Control.

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

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