• Global Preparers Forum March Meeting

Global Preparers Forum March Meeting

08 May 2019

The Global Preparers Forum is an advisory group formed to advise the IASB on issues arising in practice for preparers of IFRS financial statements worldwide. The Forum held a meeting on 22 March 2019, discussing the following:

  • SMEs that are subsidiaries
  • Onerous Contracts—Costs of fulfilling a contract
  • Provisions
  • Management Commentary
  • Disclosure Initiative: Targeted Standards-level Review

The summary and papers can be viewed here.