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Agenda
The topics the IFRS Accounting Standards Discussion Group considered, in addition to routine updates, are outlined below.
IFRS 18: Management-defined Performance Measures – Public Communications
- Discuss when a communication qualifies as a public communication for the purpose of identifying a management-defined performance measure under IFRS 18 Presentation and Disclosure in Financial Statements.
IFRS 18: Management-defined Performance Measures – Hypothetical Income and Expenses
- Discuss when a measure that includes hypothetical income and expenses can meet the definition of a management-defined performance measure under IFRS 18.
IAS 28: Election to Measure Investments in Associates or Joint Ventures at Fair Value Through Profit or Loss
- Discuss recent amendments to the election to measure investments in associates or joint ventures at fair value through profit or loss in IAS 28 Investments in Associates and Joint Ventures.
- Consider the implications of the IFRS 18 transition guidance that permits an entity to change its election upon initial application of the standard.
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