Agenda for the September 2021 IFASS meeting

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06 Sep 2021

The International Forum of Accounting Standard Setters (IFASS) will meet on 29-30 September 2021. The meeting will be held virtually.

The full agenda for the meeting is summarised below.

Wednesday, 29 September 2021 (9:30–14:45)

  • Welcome and opening remarks
  • Message from IASB Chair and responses to questions from IFASS members
  • Climate reporting
    • Presentation by New Zealand
  • Regulatory assets and regulatory liabilities – Thoughts on the IASB exposure draft
    • Presentations by Canada, EFRAG, Hong Kong, India, and Norway
  • IPSASB – Project update
  • International financial reporting for non-profit organisations – IFR4NPO project update

Thursday, 30 September 2021 (9:45-15:15)

  • Presentations of research
    • Equity method of accounting (Japan)
    • Accounting estimation and estimates (Korea)
  • Issues surrounding separate financial statements
    • Presentations by Brazil, India, Italy, and Korea
  • Intangibles
    • Presentation of EFRAG discussion paper and research undertaken by Australia
    • Break-out sessions
    • Plenary session with presentation of group discussions
  • Closing remarks

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