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The Capital Markets Advisory Committee (CMAC) and the Global Preparers Forum (GPF), the investor and preparer advisory groups for the International Accounting Standards Board (Board), held their annual joint meeting on 14 and 15 June 2018.

The following items and projects were discussed:

  • The Board and the IFRS Interpretation Committee’s recent technical activities (IASB and IFRS Interpretations Committee Update)
  • Targeted Standards Level Review of Disclosures project
  • Primary Financial Statements—EBITDA and unusual or infrequently occurring items
  • Primary Financial Statements—Improving the usefulness of disaggregation in the financial statements
  • Business Combinations under Common Control
  • Management Commentary

A summary of the meeting and all other related information is available from the meeting page.