IFRS® Discussion Group – Guidelines for Livestream Observers

  • Although we try to accommodate all public observers at meetings of the IFRS® Discussion Group, the number of observers able to register for the livestream may be limited. Accordingly, we cannot guarantee that all those wishing to observe the livestream will be able to do so. Observers wishing to observe the meeting via livestream should complete the Livestream Observer Registration Form well in advance of the meeting.  Observers registered to attend should advise the staff contact if they subsequently find they cannot attend, so that their places can be given to others.
  • 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.  During the meeting or any portion open to public observation – in person or through livestream - the Chair may direct that a meeting in session be closed to 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 agenda of the public portion of the meeting will be posted on in advance of the meeting. 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 the meeting arrangements will be publicly announced if and as practicable.  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 and in such cases the related livestream would be terminated accordingly. AcSB and the 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 will be emailed to registered observers prior to the meeting.
  • Observers are not permitted to participate in discussions at the meetings; the livestream is not interactive.•Observers are also not permitted to make an audio or video recording of the meeting.