Wednesday, 17 April 2024 (9:00–16:50)

• Welcome and opening remarks
• Accounting for carbon credits/environmental credits
  • Presentations by the AcSB and the FASB
• Intangibles and digital/crypto assets
  • Presentations by the KAI and the UKEB
• Parallel sessions
  • Financial reporting: 
    • Panel discussion on financial instruments with characteristics of equity (DRSC, AASB, AcSB, CASC, KAI, OIC)
  • Sustainability reporting:
    • Presentations on digital reporting (XBRL International, EFRAG, ISSB, ARDF)
• IPSASB update
• IASB Update
• Business combinations — Disclosures, goodwill and impairment
  • Presentation by the IASB
  • Presentations on jurisdictional perspectives (AcSB, ANC)
• Artificial intelligence in standard setting
  • Presentations and moderated Q&A (IASB)

Thursday, 18 April 2024 (9:00-17:05)

• Sustainability reporting developments and IFRS Sustainability Disclosures Standards adoption
  
  • Presentations by the KAI, the ISSB, and EFRAG
• Parallel sessions
  • Financial reporting: 
    • Presentations on rate-regulated activities (OIC, DRSC, UKEB)
  • Sustainability reporting:
    • Presentations on guidelines to support climate disclosures and transition plans (HKICPA, XRB, UK FRC, LCACM, Transition Plan Taskforce, DASC)
• Application of materiality in sustainability reporting
  • Panel discussion (CINIF, DASC, ISSB, SSBJ, XRB)
• Parallel sessions
  • Financial reporting: 
    • Presentation on the understandability of accounting standards (AASB)
    • Presentation on the accounting of financial instruments (ICAI)
    • Presentations, breakout sessions and report back on IFRS 19 Subsidiaries without Public Accountability (XRB, AASB, UKEB)
  • Sustainability reporting:
    • ISSB update on agenda and workplan
    • Presentation on nature disclosures (TNFD)
    • Panel discussion on social disclosures (DRSC, International Labor Organisation, CSSB, Hankuk University)

Friday, 19 April 2024 (9:00-16:35)

• Way forward
  • Remarks by IFASS Chair
• Post-implementation review of IFRS 16 Leases - Jurisdictional perspectives
  • Panel discussion with AcSB, ANC, ASBJ, CASC
• Connectivity and boundaries within the annual report (case study, net-zero commitment disclosures)
  • Presentations by EFRAG and the AASB
• IFRS 18 General Presentation and Disclosures
  • Presentation and Q&A on each of the main aspects (IASB)
• Sustainability reporting - Jurisdictional updates
  • Presentations by the ARDF, the XRB, the CFC, the KAI, the AASB, the FRC Nigeria, and the US SEC
• Closing remarks