Agenda for March 2023 CMAC meeting

  • CMAC meeting (mid blue) Image

24 Feb 2023

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:

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

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

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.