Review the Guidelines for Livestream Observers upon registration.
Agenda
The topics the IFRS Accounting Standards Discussion Group plans to consider, in addition to routine updates, are outlined below. Although current at the date prepared (October 27, 2026), this agenda is subject to change. The topics presented below may be discussed by the Group in a different order.
IFRS 18: Additional Line Items and Subtotals
- Discuss application issues relating to additional line items and subtotals under IFRS 18, including labelling and the presentation of realized and unrealized gains and losses.
IAS 8: Disclosure Considerations related to IFRS 18
- Discuss IAS 8 disclosure considerations as entities prepare to implement IFRS 18, including the expected effects of the new Standard and related transition considerations.
Please note: Attendance at this meeting and successful completion of a quiz may count towards your CPD requirements. Upon completion of the quiz, you will be emailed a certificate for your records.