Summaries of the March 2021 CMAC and GPF meetings
01 Apr 2021
Representatives from the International Accounting Standards Board (IASB) met with both the Capital Markets Advisory Council (CMAC) on 11 March 2021 and with Global Preparers Forum (GPF) on 12 March 2021 by video conference. Notes and recordings from the joint meeting have now been released.
The topics discussed at the CMAC meeting included:
- Post-implementation Review of IFRS 9—Classification and Measurement
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
- Rate-regulated Activities
- Business Combinations Under Common Control
See the meeting summary on the IASB website.
The topics discussed at the GPF meeting included:
- Sustainability Reporting
- Post-implementation Review of IFRS 9—Classification and Measurement
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
- Rate-regulated Activities
- IFRS Interpretations Committee update
See the meeting summary on the IASB website.