Summary of the June 2023 joint CMAC-GPF meeting

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

04 Aug 2023

Representatives from the International Accounting Standards Board (IASB) met with both the Capital Markets Advisory Council (CMAC) and Global Preparers Forum (GPF) on 15–16 June 2023 By video conference call. A meeting summary from the joint meeting have now been released.

The topics discussed at the meeting included:

  • IASB and ISSB update
  • Primary financial statements
  • Provisions — Present obligation recognition criterion
  • Climate-related risks in the financial statements
  • Amendments to the classification and measurement of financial instruments
  • Business combination under common control

The next GPF meeting will be held on 10 November 2023; the next CMAC meeting will take place on 19 October 2023.

For more information, see the meeting page and the meeting summary on the IASB's website.


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