Agenda for JIG-FIAG meeting

  • Working group meeting (mid blue) Image

06 Feb 2010

The IASB/FASB Joint International Group (JIG) on Financial Statement Presentation and the Financial Institutions Advisory Group (FIAG) will meet on Friday 12 February 2010 from 8:00am to 3:00pm EST (New York time) at the offices of the Financial Accounting Standards Board in Norwalk, CT USA.

The JIG consists of senior professionals with extensive experience in and responsibility for the preparation, analysis, audit, and regulation of financial statements. The FIAG advises on presentation issues from the perspective of those who analyse and prepare financial institution financial statements. Presented below is the agenda for the meeting.

Agenda for the Joint JIG-FIAG Meeting
12 February 2010, Norwalk, CT USA

  • Welcome, Introductions
  • Classification, Cohesiveness, Definitions
  • Disaggregation principle (nature, function, Statement of Financial Position)
  • Direct method: Statement of Cash Flows
  • Analysis of changes in Statement of Financial Position line items
  • Remeasurements
  • Transitional provisions
  • Package of decisions and illustration
  • Post Exposure Draft: outreach, field test, next steps
Agenda papers are available Here.


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