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Agenda for upcoming CMAC meeting

  • CMAC (Capital Markets Advisory Committee) (mid blue) Image

16 Oct 2013

Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in London on Thursday, 17 October 2013. The agenda for the joint meeting has been released. The meeting will consist of a series of discussions on conceptual framework, business combinations, leases-lessor accounting, and the disclosure initiative.

The full agenda for the meeting is summarised below:

Thursday, 17 October 2013 (9:00-16:45)

  • Welcome
  • High level update — overview of current activities and projects
  • Conceptual framework
    • Measurement, P&L/OCI
    • Liabilities/Equity
    • Prudence and stewardship
  • Business combinations (IFRS 3)
  • Leases-lessor accounting
  • Disclosure initiative — IAS 1 amendments

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

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