Agenda for the March 2021 IFASS meeting

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18 Feb 2021

The International Forum of Accounting Standard Setters (IFASS) will meet on 8-9 March 2021. The meeting will be held virtually.

The full agenda for the meeting is summarised below.

Monday, 8 March 2021 (9:00–14:45)

  • Welcome and opening remarks
  • EFRAG initiative on non-financial reporting
    • Overview of the current discussions at the EU level on sustainability reporting
  • Disclosure initiative – Subsidiaries that are SMEs
    • Introduction of the forthcoming proposals
  • Going concern
    • Presentations by Australia and New Zealand
  • Issues surrounding separate financial statements
    • Presentations by Brazil, India, Italy, and Korea
  • Future of Corporate Reporting
    • FRC discussion paper on the future of corporate reporting
  • Post-implementation review of IFRS10, IFRS 11 and IFRS 12
    • Presentation by India

Tuesday, 9 March 2021 (9:00-15:00)

  • International financial reporting for non-profit organisations
    • Introduction to the IFR4NPO consultation paper issued in January 2021
  • Agenda consultation
    • Introduction to the main areas of the forthcoming request for information (IASB)
    • EFRAG presentation of its preliminary views on the IASB’s agenda consultation
  • Business combinations under common control
    • Quick overview of the discussion paper and introduction of the discussion topic for this meeting
    • Break-out session
    • Plenary session with presentation of group discussions
  • Message from IASB Chair
  • Closing remarks

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