Agenda for the October 2019 IFASS meeting

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18 Sep 2019

The International Forum of Accounting Standard Setters (IFASS) will meet in London on 1–2 October 2019. This will be the first meeting under the new IFASS Chair Mr Yasunobu Kawanishi, Board member of the Accounting Standards Board of Japan (ASBJ).

The full agenda for the meeting is summarised below.

Tuesday, 1 October 2019 (14:00–18:00)

  • Welcome and opening remarks
  • Extractive activities (panel discussion)
  • UK developments:
    • Replacement of the FRC by ARGA
    • Proposals for endorsing IFRSs for the UK post-Brexit
  • International financial reporting for non-profit organisations
  • IPSASB update

Wednesday, 2 October 2019 (08:30-16:45)

  • Government grant receivables and government grant income under IAS 40 (optional)
  • ESG and intangibles (roundtable discussion)
    • KASB research
    • IASB proposals related to ESG and intangibles in the project on management commentary
  • Connecting with stakeholders through use of technology (presentation and roundtable discussion)
  • Goodwill (roundtable discussion)
    • FASB invitation to comment on identifiable intangible assets and subsequent accounting for goodwill
    • Issues identified during KASB and ASBJ research
  • Application of IFRS 16 — Italian experiences
  • Call for volunteers to assist in academic research
  • Closing remarks

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