Agenda for the upcoming IFASS meeting

  • IFASS (International Forum of Accounting Standard Setters) (dark green) Image

07 Sep 2017

The International Forum of Accounting Standard Setters (IFASS) will meet in London on 26 and 27 September 2017. One topic of discussion will be wider corporate reporting and the way(s) forward for the IASB and the national standard setters.

The meeting will directly follow the the 2017 World Standard-Setters (WSS) meeting.

The agenda is summarised below:

Tuesday, 26 September 2017 (14:00-18:15)

  • Opening remarks
  • Administrative matters
    • Participant/observer status
    • IFASS chairmanship
    • Taipei meeting assessment
  • Cooperation of IFASS participants
  • Two simultaneous optional sessions
    • IFRS for SMEs
    • Public Sector accounting
  • Two simultaneous optional sessions
    • Not-for-profit working group (and other interested participants)
    • IFRS 9 for separate financial statements


Wednesday, 27 September 2017 (09:00-16:15)

  • BCUCC: Mergers & Acquisitions – The premise for separate accounting methods
  • Wider corporate reporting – Ways forward for IASB & NSS?
  • Research on pensions: Hybrid plans
  • Interpretation issues
    • IAS 24 Related Party Disclosures
    • IAS 12 Income Taxes
  • Closing remarks

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