Agenda for October 2014 CMAC meeting

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

08 Oct 2014

Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in London on Thursday, 16 October 2014. The agenda for meeting has been released, and includes discussions on rate regulation, fair value measurement, the post-implementation review of IFRS 8, business combinations, the disclosure initiative, and the involvement of investors on research projects.

The CMAC, formerly called the Analyst Representative Group (ARG), consists of a number of professional financial analysts who meet at least three times a year with members of the IASB to provide the views of professional investors on financial reporting issues.

A summary of the agenda for the meeting is set out below:

Thursday, 16 October 2014 (08:45-17:00)

  • Welcome
  • Breakout sessions:
    • Rate regulation
    • Proposals for clarifying the fair value measurement of quoted investments in subsidiaries, joint ventures and associates
  • Post-implementation review - IFRS 8 Operating segments
  • Business combinations under common control
  • Research projects and investor involvement
  • Disclosure initiative:
    • Cash flow statements and related disclosures
    • Non IFRS/Non GAAP information in financial statements
  • Closed session

Agenda papers for the meeting are available on the IASB's website.

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