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Saturday 25 October 2014

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Conceptual Framework

Conceptual Framework


 Outreach events


The International Accounting Standards Board (IASB) plans to hold a series of round-table meetings and other forms of outreach on its Discussion Paper on the Conceptual Framework. 

These outreach events form an important part of the IASB’s due process, enabling board members and staff to hear the views of participants on the issues discussed in the Conceptual Framework Discussion Paper. The IASB aims to receive input from a variety of perspectives, and is seeking participation from all those with an interest in the future direction of financial reporting including preparers, auditors and users of financial statements.

Round-table meetings

Round-table meetings are designed as an opportunity for the IASB and participants to discuss the proposals in the Discussion Paper with interested parties.
 

Topics for discussion during the round-table meetings

Each round-table meeting will run for three hours. We are planning to cover measurement, presentation in the statement of comprehensive income (focusing on the use of other comprehensive income (OCI)) and one other topic in each round-table meeting. We invite participants to nominate a topic that you think should also be discussed. Please send your suggested topic to CFRoundtables@ifrs.org when you register.

In addition, part of each round-table meeting will be devoted to a general session in which participants will have the opportunity to discuss other areas of the Conceptual Framework that are of interest. 

The agenda materials for the round-table meetings will be posted by the end of September 2013.

Round-table meetings location

 

Round-table meetings will be held in the following locations:

 

Location Date Further details
London, United Kingdom Tuesday 8 October 2013  • 8 October 2013, 9:00am–12:00pm
 • 8 October 2013, 1:00pm–4:00pm


[Please note that the roundtables scheduled for 9 October have been cancelled]

Address:
IASB Office
First floor
30 Cannon Street
London EC4M 6XH
Map and directions
Toronto, Canada Friday, 18 October 2013  • 18 October 2013, 9:00am–12:00pm 
 

Address:
Second Floor
277 Wellington Street West
Toronto
Ontario, M5V 3H2
Canada
Map and directions
São Paulo, Brazil Tuesday, 22 October 2013  • 22 October 2013, 9:00am–12:00pm

Address:
Conselho Regional de Contabilidade do Estado de São Paulo
Rua Rosa e Silva, nº. 60, 1º andar, Plenário
Bairro Higienópolis
São Paulo, SP
Brazil

Map and directions
Tokyo, Japan Tuesday, 5 November 2013  • 5 November 2013, 9:00am–12:00pm
 • 5 November 2013, 1:00pm–4:00pm

Address:
5 Floor, Ohtemachi Financial-City
South Tower
9-7, Ohtemachi 1-Chome
Chiyoda-Ku, Tokyo
Japan

Map and directions

 

Registration

 

If you are interested in participating in or observing the round-table meetings, please send an email to CFroundtables@ifrs.org.  In your email, please tell us:

  1. your full name and email contact details;
  2. whether you wish to participate in or observe the round-table meetings;
  3. the organisation that you represent (if applicable); and
  4. the location, time and date that you would like to participate in. Please also inform us of a second choice as spaces for each meeting are limited. 

Registration for the London roundtables ends at 9am London time on 16 September 2013, registration for the other three locations ends on 23 September 2013.

We hope to confirm registrations as soon as possible after the registration closing date.

Round-table meetings can accommodate a limited number of participants. Depending on the number of responses received, the IASB may not be able to accommodate all requests to participate. In the interests of admitting as many interested parties as possible, only one participant per organisation is permitted at the round-table meetings (others may attend as observers, space permitting).

Webcasts and recordings

Wherever possible, we will post an audio recording of the meeting to the IASB website shortly after the meeting. In some cases, a video/audio live webcast will also be available.

Other outreach events

The IASB is also holding a number of other outreach events in conjunction with national standard-setters and others. Events are planned in Beijing, Melbourne, Mexico City and Johannesburg.  We will update this page to reflect the latest information on these and other planned outreach activities. 

The IASB welcomes further opportunities to discuss its proposals with interested parties and further outreach events will be organised in due course. Please contact Li Li Lian (llian@ifrs.org) if you are interested in hosting an outreach event for the Conceptual Framework project.