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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 (August 5, 2026), this agenda is subject to change. The topics presented below may be discussed by the Group in a different order.
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.
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.