The topics for discussion were:

  • IFRIC Update
  • Agenda Consultation
  • Insurance and IFRS 9
  • Disclosure Initiative: materiality, disclosure of restrictions on cash and about liquidity
  • Conceptual Framework
  • Financial Instruments with Characteristics of Equity
  • Business Combinations under Common Control
  • Goodwill and Impairment
  • Disclosure Initiative: changes in accounting policies and accounting estimates

April 2016 IASB Update