The educational session will be held on 19 June 2018 with the FASB and discuss the following topics:

• Segments
• Primary financial statements
• Disclosure framework and disclosure initiative
• Fair value PIR and FASB FV disclosure project
• Goodwill and impairment
• Implementation:
  • Revenue
  • Leases
• Update on all projects not covered

The IASB only sessions will be held on 20 and 21 June 2018 and discuss the following topics:

• Disclosure initiative — disclosure objectives:
  • Principles of disclosure
  • Targeted standards-level review of disclosures
  • Definition of material
• Dynamic risk management:
  • Summary of discussions to date
  • Derivatives used for DRM purposes
  • Financial performance
• Research programme: update
• IBOR reform: research project proposal
• Primary financial statements:
  • Preliminary analysis on applying project proposals to financial entities
  • Preliminary findings on current reporting practice
  • Financial performance reporting
• Insurance contracts:
  • Annual improvements
  • Annual improvements on coverage units
• Implementation
• Islamic finance consultative group update
• Business combinations under common control:
  • Way forward for transactions affecting NCI

The full agenda for the meeting can be found here. We will post any updates to the agenda, our com­pre­hen­sive pre-meet­ing summaries as well as observer notes from the meeting on this page as they become available.