Agenda for the September 2022 IFASS meeting

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15 Sep 2022

The International Forum of Accounting Standard Setters (IFASS) will meet on 27-28 September 2022. The meeting will be held in London.

The full agenda for the meeting is summarised below.

Tuesday, 27 September 2022 (14:00–18:00)

  • Welcome and opening remarks
  • Overview of research on goodwill subsequent measurement (UKEB)
  • Financial instruments
    • Post-implementation review of classification and measurement (AASB)
    • ESG-linked financial instruments (FASB)
    • FVOCI recycling and impairment (OIC)
  • Break-out sessions on how to improve cash flow reporting
  • Post-implementation review of IFRS 15 (IASB and EFRAG)

Wednesday, 28 September 2022 (9:00-16:00)

  • Jurisdictional perspectives on sustainability reporting: Climate-related risk
    • ESRS E1 Climate Change (EFRAG)
    • Consultation Advancing Public Sector Sustainability Reporting (IPSASB)
    • Proposed rule on climate-related risk (SEC)
    • Panel discussion moderated by the ISSB Vice-Chair with panel members from AASB, FRC, ICPAK, KASB, and SSBJ
  • Looking ahead – What’s next after climate? (TNFD)
  • Digital assets
    • Panel discussion of key developments and implications with members from AcSB, ASBJ, EFRAG, and FASB
  • Second comprehensive review of the IFRS for SMEs
    • Introduction by IASB
    • Introduction by IFR4NPO
    • Panel discussion with members from IASB, Argentina, PAFA, Sri Lanka, and FRC
  • The way forward
    • Implications of the IASB workplan decisions for future IFASS agenda
    • Possible topics of interest from jurisdictions
    • Potential joint projects
    • Additional virtual meeting
  • Closing remarks

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