Agenda for upcoming joint CMAC-GPF meeting

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image
  • GPF (Global Preparers Forum) (mid blue) Image

30 May 2013

Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in London on Thursday, 13 June 2013. The agenda for the joint meeting has been released. The meeting will consist of a series of discussions and breakout sessions on disclosure, financial performance and leases.

The full agenda for the meeting (as of 28 May 2013) is summarised below:


Thursday, 13 June 2013 (9:30-17:00)

  • Welcome and general IASB/IFRIC Update
  • Disclosures - introduction and breakout session
    • GAAP vs NON-GAAP (totals, subtotals and potential disclosures)
    • Significant accounting policies
    • Detailed disclosure requirements vs. objectives
  • Financial performance - introduction and breakout session
    • The attributes of financial performance
    • What is profit/loss and other comprehensive income (OCI), and is recycling appropriate?
  • Leases - introduction and breakout session
    • Lease accounting: two types of leases
    • Disclosure of lease transactions


Agenda papers from this meeting have not yet been released, but  will be made available on the IASB's website prior to the meeting.

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