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Poland Financial Reporting Technical Assistance Program FRTAP

To enhance and share IFRS expertise among:relevant regulatory agencies and the corresponding industry associations (banking, insurance and issuers) . IFRS COP: Draft Objective. 2. Policy and technical issues in such areas as: the implementation of new and revised IFRS; the improvement in the

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

    3. 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. IFRS COP: Draft Work Programme 3

    4. 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 IFRS COP: Agenda, October 2011 4

    5. 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 IFRS COP: Draft Agenda, December 2011 5

    6. 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 … … IFRS COP: January to June 2012 6

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

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