Agenda for the March 2015 Global Preparers Forum meeting

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27 Feb 2015

Representatives of the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in London on Thursday, 5 March 2015. The agenda for the meeting has been released, which includes updates from the IASB and IFRS Interpretations Committee, together with discussion on specific topics including the agenda consultation 2015, income tax accounting, business combinations under common control, a review of IAS 8, discount rates, share-based payments, and performance reporting.

The full agenda for the meeting is summarised below:

Thursday, 5 March 2015 (09:40-17:10)

  • IASB update
  • IFRS Interpretations Committee update:
    • IAS 2/IAS 38: Should interest be accreted on prepayments for long-term supply contracts?
    • IAS 16: Accounting for proceeds and costs of testing of PPE
    • IAS 12: Reflecting uncertainty in the recognition and measurement of income taxes
  • Agenda consultation 2015
  • Income tax accounting: The need for change?
  • Business combinations under common control
  • Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  • Discount rates
  • Share-based payments
  • Performance reporting

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

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