Short Hills, New Jersey, US
The International Accounting Standards Board (IASB) will hold a Research Forum in conjunction with the Journal of International Accounting Research (JIAR) in Short Hills, New Jersey, United States, on 28–29 October 2019.
Martin Bugeja, Anna Loyeung & Nelson Ma
IASB representatives will describe staff proposals regarding changes to requirements of IFRS 3 Business Combinations in relation to disclosures about acquisitions. Using the staff proposals, the case study will allow participants to explore the nature of present disclosure requirements and the potential usefulness of the proposed changes for investors and others. No pre-reading is required, but Agenda Paper 18A from the July 2019 Board meeting outlines the staff proposals and may be of interest as background reading.
IASB representatives will give an overview of the proposals in the forthcoming exposure draft from the primary financial statements project, which attendees will then discuss in breakout groups. No pre-reading is required, but Agenda Paper 21 from the July 2019 Board meeting gives a summary of the Board’s decisions on the primary financial statements project, which may be of interest as background reading.
The slide deck for this session is available in advance.