Agenda for the October 2018 IFASS meeting

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29 Aug 2018

The International Forum of Accounting Standard Setters (IFASS) will meet in London on 2–3 October 2018. The full agenda is summarised below.

Tuesday, 2 October 2018 (14:00–18:15)

  • Welcome and opening remarks
  • Follow up on BCUCC: Hong Kong's and Italy's experience with the predecessor method (includes Q&A)
  • Follow up on Hybrid Pension Plans (includes Q&A)
  • IFRS 3 — Accounting for stamp duty and other costs relating to PPE acquired in business combination
  • Breakout sessions:
    • Public sector accounting / IPSASB update
    • Drawing a conceptual line between accounting policies and accounting estimates
  • Breakout sessions:
    • Meeting of the NFP working group
    • IFRS 17 Implementation

Wednesday, 3 October 2018 (09:00-16:45)

  • Administrative matter: Process for the appointment of the next Chairman of IFASS
  • The Fitness check on the EU framework for public reporting by companies: Views and insights
  • Extractive industries: The 2010 IASB-DP and the way forward
  • New IFRS Standards: Improvements and outcomes
  • IASB DP on financial instruments with characteristics of equity
    • EFRAG’s work on the issue
    • Impact of the proposals
    • Discussion of main concerns
  • Management commentary: The FRCs approach
  • Towards a framework for reporting performance measures
  • Closing remarks

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