IFRS Foundation, 30 Cannon Street, London EC4M 6XH
25 - 26 September 2014
AGENDA ITEM
Papers
- AP4: Cover paper
- AP4A: Principles of disclosure—purpose of the notes
- AP4: Appendix—EFRAG paper—boundary of the notes
- AP4A: Appendix II—FASB presentation
- AP4A: Extra—FRC—thinking about disclosures in a broader context
- AP4B: Proposed amendments to IAS 1—feedback summary
- AP4C: IFRS taxonomy due process
- AP4D: Materiality
- AP4E: Accounting policy disclosures
Audio
Audio
Papers
- AP5: Presentation
- AP5A: Book yield and effective yield approaches to presenting interest expense in profit or loss
- AP5: Appendix—the identification of underlying items
- AP5B: Illustrative examples of book yield and effective yield approaches
- AP5C: Use of OCI for contracts with participating features
- AP5D: Should there be a book yield approach for determining interest expense in profit or loss
Audio
Papers
- AP3: Cover note
- AP3A: FRC Staff research project—investor views on intangible assets and their amortisation
- AP3A: Appendix—FRC ARP staff research report—investor views on intangible assets and their amortisation
- AP3B: EFRAG, ABJ and OIC research paper—should goodwill still not be amortised?
- AP3B: Appendix—EFRAG, ASBJ and OIC research group paper—should goodwill still not be amortised? accounting and disclosure for goodwill
- AP3C: FASB goodwill update
- AP3D: Key issues and next steps
Audio
Audio
ATTENDEES
- Financial Reporting Standards Council of South Africa Kim Bromfield
- Accounting Standards Board of Japan Yukio Ono
- Asian-Oceanian Standard Setters Group (AOSSG) represented by the Korea Accounting Standards Board Clement Chan
- China Accounting Standards Committee Lu Jianqiao
- Australian Accounting Standards Board working with the New Zealand Accounting Standards Board Angus Thompson
- European Financial Reporting Advisory Group (EFRAG) François Flores
- Accounting Standards Committee of Germany Liesel Knorr
- European Financial Reporting Advisory Group (EFRAG) Roger Marshall
- Spanish Accounting and Auditing Institute Ana Martinez-Pina
- Canadian Accounting Standards Board Linda Mezon
- United States Financial Accounting Standards Board Russ Golden
