Agenda for March 2023 CMAC meeting

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24 Feb, 2023

Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in a hybrid meeting on 9 March 2023. The agenda for the joint meeting has been released.

The full agenda for the meeting is sum­marised below:

Thursday, 9 March 2023 (09:00-15:00)

  • Welcome
  • IASB and ISSB update
  • Primary financial state­ments
    • Transition and the effective date of the forthcoming IFRS Accounting Standard General Presentation and Disclosures;
    • Expected benefits and costs for users of financial statements to help develop the Effects Analysis that will be published with the Accounting Standard.
  • Business Combinations — Disclosures, Goodwill and Impairment
    • Impairment test of cash-generating units containing goodwill
  • Equity Method
    • IASB tentative decisions
    • Account for gains and losses from transactions with an associate

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

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