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IASB will host a world accounting standard setters meeting

  • 2003sep Image

14 Aug 2003

The IASB will host a meeting with representatives of world accounting standard setters on Monday, 22 September 2003, from 09:00 to 18:00 at the Renaissance Chancery Court Hotel in London.

The meeting is open to public observation. The agenda for that meeting includes:
  • Financial reporting by small and medium-sized entities. A technical discussion of the IASB project and the proposed approach to SME reporting. Short plenary session introducing the topic, followed by breakout sessions.
  • Convergence, harmonisation, and first-time adoption of IFRSs. Specific issues likely to be encountered in moving to IFRSs, including business combinations, hedge accounting, and tangible and intangible assets. Includes a discussion of the role of national standard-setting bodies and how they can be involved in the IASB process.
  • Reporting comprehensive income. A technical discussion of the proposed reporting format developed by the IASB. Short plenary session introducing the topic and case study, followed by breakout sessions.
  • IASB update and concluding remarks.

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