IFRS Foundation, 30 Cannon Street, London EC4M 6XH
7 - 8 December 2015
AGENDA ITEM
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Papers
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Papers
- AP5: Cover paper
- AP5A: IASB October AP18—cover paper
- AP5B: Subsequent accounting for goodwill
- AP5C: Improving the impairment test
- AP5D: Identification and measurement of intangible assets acquired in a business combination
- AP5E: Feedback from users of financial statements about information on goodwill and impairment
- AP5F: Appendices accompanying November agenda papers 18A and 18B (for reference only)
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ATTENDEES
- Financial Reporting Standards Council of South Africa Kim Bromfield
- Accounting Standards Board of Japan Yukio Ono
- Accounting Standards Board of Japan Atsushi Kogasaka
- Accounting Standards Board of Japan Tommo Sekiguchi
- Asian-Oceanian Standard Setters Group (AOSSG) Kris Peach
- China Accounting Standards Committee Lu Jianqiao
- Asian-Oceanian Standard Setters Group (AOSSG) represented by the Korea Accounting Standards Board Jee In Jang
- Korea Accounting Standards Board Won-Hee Han
- Accounting Standards Committee of Germany Andreas Barckow
- Autorité des normes comptables Patrick de Cambourg
- Autorité des normes comptables Cédric Tonnerre
- European Financial Reporting Advisory Group (EFRAG) François Flores
- European Financial Reporting Advisory Group (EFRAG) Patricia McBride
- Organismo Italiano di Contabilità Alberto Giussani
- Organismo Italiano di Contabilità Tommaso Fabi
- Group of Latin American Standard Setters (GLASS) Rodrigo Andrade de Morais
- Canadian Accounting Standards Board Linda Mezon
- Canadian Accounting Standards Board Rebecca Villmann
- United States Financial Accounting Standards Board James Kroeker
- United States Financial Accounting Standards Board Tom Linsmeier
