Agenda for the September 2023 IFASS meeting

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

13 Sep, 2023

The International Forum of Accounting Standard Setters (IFASS) will meet on 26-27 September 2023. The meeting will be held in London.

The full agenda for the meeting is summarised below.

Tuesday, 26 September 2023 (14:00–18:15)

  • Welcome and opening remarks
  • Climate-related risks in the financial statements (AASB, UKEB, and IASB)
    • Introduction including presentations on trends in reporting on climate-related risks in the financial statements
    • Break-out session discussions
    • Report back
  • Cash flow reporting (AcSB and EFRAG)
  • INPAG – Exposure Draft 2 presentation (CIPFA)
  • IPSASB update (IPSASB)
  • Accounting for carbon offsets and credits (AcSB and GLASS)

Wednesday, 27 September 2023 (8:30-16:25)

  • Panel discussion on jurisdictional perspectives on PIR IFRS 15 (AOSSG, GLASS, OIC, PAFA, XRB, and IASB)
  • NZ research - Meeting users' needs, recognition and disclosure of intangibles (XRB)
  • Hyperinflation (GLASS)
  • Connectivity between financial and sustainability reporting (UKEB)
  • Panel discussion on the  ISSB consultation on agenda priorities and perspectives on interoperability (ASCG, EFRAG, ISSB, KSSB, FRC, and SSBJ)
  • Presentation on sustainability reporting matters (OECD)
  • Panel discussion on sustainability reporting implementation issues, capacity building, and implementation guidance (EFRAG, ICAI , XRB, PAFA, UK Department for Business and Trade, and AASB)
  • Closing remarks

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