As reported earlier, among the topics discussed at the meeting were the NZ climate reporting standard and intangibles. In addition, Andreas Barckow delivered his first mesage to IFASS members in his new role as IASB Chair.

The full list of topics discussed at the meeting was:

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

The next meeting is to be held on 7-8 March 2022; it will also be held by remote participation.

Please click for the full report from the meeting.