Agenda for the March 2023 GPF meeting

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20 Feb 2023

Representatives from the International Accounting Standards Board (IASB) will meet with the Global Preparers Forum (GPF) in a hybrid meeting on 3 March 2023. The agenda for the meeting has been released.

The full agenda for the meeting is summarised below:

Friday, 3 March 2023 (10:00-16:45)

  • Welcome and introductions
  • Primary financial statements
    • transition and the effective date of the forthcoming standard
    • expected benefits and costs for preparers of financial statements
  • IASB and IFRS Interpretations Committee Update
  • Business combinations – Disclosures, goodwill and impairment
    • ideas for changes to the impairment test of cash-generating units containing goodwill
  • Disclosure initiative — Subsidiaries without public accountability: Disclosures
    • IFRS 7 and IFRS 12 reduced disclosures
    • expected benefits and costs for preparers of financial statements
  • ISSB Update

Agenda papers for this meeting are available on the IFRS Foundation's website.

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