The topics the Accounting Standards Board (AcSB) plans to discuss, in addition to routine updates, and anticipated actions, if any, are outlined below. Although current at the date prepared (June 2, 2016), this agenda is subject to change. As reported by The Standard.

International Financial Reporting Standards

International Activities

• Share results of recent discussions with other national standard setters, including on the research undertaken on pensions.

IFRS-related Topics

• Share the staff responses to an IFRS Interpretations Committee tentative agenda decision on accounting for loss of control transactions, and a research paper by the Korean and Australian Accounting Standards Boards on terms of likelihood.

Due Process

• Receive feedback on recent meetings of the AcSB’s IFRS Discussion Group, Private Enterprise Advisory Committee, Not-for-Profit Advisory Committee and User Advisory Council.

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