Agenda for June 2022 joint CMAC-GPF meeting

  • CMAC meeting (mid blue) Image
  • GPF meeting (mid blue) Image

09 Jun 2022

Representatives from the International Accounting Standards Board (IASB) will meet with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) in a hybrid meeting on 16–17 June 2022. The agenda for the joint meeting has been released.

The full agenda for the meeting is summarised below:

Thursday, 16 June 2022 (10:10-17:00)

  • Welcome and instructions for virtual meeting
  • IASB and IFRS Interpretations Committee update
  • Primary financial statements
    • Operating expenses and an overview of the proposed direction for the proposal to disclose an analysis of operating expenses by nature in the notes
    • Unusual income/expense and an overview of the IASB’s tentative decisions to date
  • IFRS 9 Post-implementation review
    • Accounting for ESG-linked features for financial instruments

Friday, 17 June 2022 (9:00–12:25)

  • Goodwill and impairment
    • Preliminary views regarding the requirement to disclose information about the subsequent performance of business combinations and quantitative information about synergies expected from a business combination
  • ISSB update and ISSB exposure drafts
    • Update on the formation of the ISSB, an overview of the consultations out for comment, and the opportunity to share views and ask questions about the consultations and recent developments

Agenda papers for this meeting are available on the IASB website.

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