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The IASB will meet for a two-day meeting on 22-23 May 2018. We have posted our pre-meet­ing summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff rec­om­men­da­tions. There are seven topics on the agenda. Tuesday 22 May the Board will discuss the Primary Financial State­ments project, focusing on ag­gre­ga­tion and dis­ag­gre­ga­tion of line items in the financial state­ments, criteria to help entities determine whether to analyse expenses by function or by nature and some remaining issues in relation to man­age­ment per­for­mance measures (MPMs) and earnings per share (adjusted EPS) from the April 2018 Board meeting. Wednesday 23 May The Board will discuss dis­clo­sure ini­tia­tive and an initial dis­cus­sion of the de­vel­op­ment of guidance for t...

Join the IFRS Foundation—Technology Principal required The IFRS Foundation is seeking applications for the role of Technology Principal.  Reporting to the Technical Director, the successful candidate will be accountable for the strategy, management and delivery of a group of projects related to the effect of technology on financial reporting and standard-setting. Find out more about the role here. To apply Please send a detailed CV and covering letter outlining why you meet the requirements of the role, together with your salary expectations, to  recruitment@ifrs.org . Closing date:  15 June 2018 We may commence interviews prior to the closing date, so please apply without delay if you feel your skills and experience match our criteria. Due to the number of responses we receive, we are unable to respond individually to each application. If you do not hear from us within two weeks of the closing date you may assume that your application has ...

Call for members—Capital Markets Advisory Committee Background The Capital Markets Advisory Committee (CMAC) is currently seeking new candidates to join the CMAC from 1 January 2019 for a term of three years, renewable once for a further three years. The CMAC welcomes applications from analysts and investors from all over the world.  What is the CMAC?  The CMAC is an independent advisory body established with the specific aim of providing regular input from an international community of users of financial statements to the International Accounting Standards Board (Board). The Board develops IFRS ®  Standards, which are required for use by companies in more than 100 countries, including two-thirds of the G20. The purpose of the CMAC is to represent to the Board the perspectives of professional capital market participants who are users of financial reporting information, such as analysts, investors and ratings agencies. It seeks to be broadly r...

GECS report: Q1, 2018 | Introduction Introduction The Global Economic Conditions Survey (GECS), carried out jointly by ACCA (the Association of Chartered Certified Accountants) and IMA (the Institute of Management Accountants), is the largest regular economic survey of accountants around the world, in terms of both the number of respondents and the range of economic variables it monitors. Its main indices are good predictors of GDP growth in themed countries and its daily trend deviations correlate well with the VIX, or ‘fear’ index, which measures expected stock price volatility. Fieldwork for the Q1 2018 GECS took place between 27 February and 15 March 2018 and attracted 1,418 responses from ACCA and IMA members around the world, including more than 100 CFOs. ACCA and IMA would like to thank all members who took the time to respond to the survey. It is their first-hand insights into the fortunes of companies around the world that make GECS a trusted barometer for the g...