IFRS Discussion Group – Guidelines for Observers

  • Although we try to accommodate all public observers at meetings of the IFRS Discussion Group, the number of seats is limited. Accordingly, we cannot guarantee that all those wishing to observe proceedings will be admitted to the meeting room. Observers wishing to attend meetings should complete the Observer Registration Form well in advance of the meeting. Observers should advise the staff contact if they subsequently find they cannot attend, so that their places can be given to others.
     
  • Observers must register on arrival at the meeting, at which stage a name badge will be provided. Potential observers who have not given advance notification will be admitted to the meeting only if space permits.
     
  • Delegations of more than two people from the same organization will be admitted to the meeting, if space permits, only at the discretion of the Chair.
     
  • The IFRS Discussion Group's agendas are divided into items that are discussed in private (generally dealing with administrative matters) and those that are open to the public. The Chair may determine that part of a meeting may be closed to public observation for an agenda item that does not deal with administrative or personnel matters if the item involves a matter or material that the Group has agreed to receive on a confidential basis. During the meeting or any portion open to public observation, the Chair may direct that a meeting in session be cleared of public observers, temporarily or permanently, whenever the Chair determines that a discussion is likely to result in disclosure of matters that are normally dealt with in private.
     
  • The meeting agenda and timetable, and the extent, if any, to which the meeting is to be closed to public observation, will be posted in advance of the meeting on the AcSB website. The Chair may, at his or her discretion, determine to close any meeting previously announced as being open in whole or in part, or to open a meeting previously announced as being closed. Significant changes to meeting arrangements will be publicly announced if and as practicable.  AcSB staff will advise registered public observers via email of any last minute changes, if possible.  The Chair may adjourn any meeting in whole or in part to reconvene at another time, date, or place by an announcement at the meeting. The AcSB and IFRS Discussion Group do not accept any responsibility for losses or inconvenience caused by changes to timing or difficulties in accommodating members of the public.
     
  • IFRS Discussion Group documents and agenda item support material will not be provided to observers. Summaries may be emailed to registered observers or posted on AcSB's website prior to the meeting.
     
  • Observers are not permitted to participate in discussions at the meetings. Observers are also not permitted (without the consent of the Chair) to take photographs or operate video cameras in the meeting room. Mobile phones may not be operated in the meeting room.
     
  • Observers are asked to remain in the designated public seating area of the meeting room and not to enter the IFRS Discussion Group seating area.
      
  • Lunch (or dinner, as appropriate) is supplied to registered observers who have given at least two days advance notice of their attendance.
      
  • The Chair may eject or exclude any person in attendance at any meeting whenever the Chair deems it appropriate to preserve decorum, for health or safety reasons, or to terminate unacceptable behaviour.
     
  • The IFRS Discussion Group is unable to make hotel arrangements for observers.
      
  • The IFRS Discussion Group is unable to make telephone, fax, computer or copying facilities available for observers.