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Poland Financial Reporting Technical Assistance Program (FRTAP)

Poland Financial Reporting Technical Assistance Program (FRTAP). IFRS Community of Practice in Warsaw Workshop 1, 26 October 2011. IFRS COP: Draft Objective. To enhance and share IFRS expertise among: relevant regulatory agencies and

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Poland Financial Reporting Technical Assistance Program (FRTAP)

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  1. Poland Financial Reporting Technical Assistance Program (FRTAP) IFRS Community of Practice in Warsaw Workshop 1, 26 October 2011

  2. IFRS COP: Draft Objective • To enhance and share IFRS expertise among: • relevant regulatory agencies and • the corresponding industry associations (banking, insurance and issuers)

  3. IFRS COP: Draft Work Programme • Policy and technical issues in such areas as: • the implementation of new and revised IFRS; • the improvement in the implementation and application of all IFRS; • the EU endorsement of new and revised IFRS; • the enforcement of IFRS; • partnerships with relevant EU and global bodies; and • partnerships with relevant national bodies in other countries.

  4. IFRS COP: Agenda, October 2011 • Objectives and method of working of IFRS COP • David Cairns • Understanding and applying IFRS: a Framework-based approach • Ann Tarca, IFRS Foundation • IFRS 11 Joint Ventures • Mariela Isern, IASB • IFRS 13 Fair Value Measurement • Mariela Isern, IASB • Issues for next and subsequent workshops • David Cairns

  5. IFRS COP: Draft Agenda, December 2011 • IFRS 10 Consolidated Financial Statements IFRS 12 Disclosure of Interests in Other Entities IAS 27(R2011) Separate Financial Statements • Patrina Buchanan, IASB • IAS 19(R2011) Employee Benefits • tbd • Issues for next and subsequent workshops • David Cairns

  6. IFRS COP: January to June 2012 • Meetings • January • March • May • June • Possible topics for agenda • enforcement issues including the roles of the KNF and ESMA/EECS in the EU • EU endorsement of IFRS • new and revised IFRS • … • …

  7. Poland Financial Reporting Technical Assistance Program (FRTAP) IFRS Community of Practice in Warsaw Workshop 1, 26 October 2011

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