Representatives from the International Accounting Standards Board (IASB) will meet with the Capital Markets Advisory Council (CMAC) in a hybrid meeting on 9 March 2023. The agenda for the joint meeting has been released.
The full agenda for the meeting is summarised below:
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Thursday, 9 March 2023 (09:00-15:00)
- Welcome
- IASB and ISSB update
- Primary financial statements
- Transition and the effective date of the forthcoming IFRS Accounting Standard General Presentation and Disclosures;
- Expected benefits and costs for users of financial statements to help develop the Effects Analysis that will be published with the Accounting Standard.
- Business Combinations — Disclosures, Goodwill and Impairment
- Impairment test of cash-generating units containing goodwill
- Equity Method
- IASB tentative decisions
- Account for gains and losses from transactions with an associate
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Agenda papers for this meeting are available on the IASB website.
