IFRS Foundation, Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD
22 - 23 September 2026
Notice: there will be no 24 September morning broadcast, as the AP12 maintenance and consistent application paper was discussed during the afternoon session on 23 September. Viewers can watch the on-demand video from the 'watch online' dropdown.
AGENDA ITEM
Papers
- AP5: Obligations to purchase own equity instruments: Cover paper
- AP5A: Obligations to purchase own equity instruments: Debit entry on initial recognition
- AP5B: Obligations to purchase own equity instruments: Remeasurement gains or losses
- AP5C: Obligations to purchase own equity instruments: Measurement of financial liability
- AP5D: Obligations to purchase own equity instruments: Other matters
Video
Papers
- AP13: Cover paper
- AP13A: Transactions with associates—Implication for IAS 27 Separate Financial Statements
- AP13B: Sweep issues
- AP13C: Transactions with associates—Implications for IFRS 19 Subsidiaries without Public Accountability: Disclosures
- AP13D: Effective date and early application
- AP13E: Due process
