Capital Markets Advisory Committee Meeting, 13 March 2026, Agenda Items
Summary
The IFRS Foundation's Capital Markets Advisory Committee (CMAC) held a video conference call on 13 March 2026. The meeting covered an IASB Update, agenda items on Statement of Cash Flows including non-cash transactions, derivative classification, and changes in liabilities from financing activities, and initiated Phase 1 of the post-implementation review of IFRS 9 Hedge Accounting. Meeting papers and a recording are available via the IFRS website.
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What changed
The CMAC reviewed IASB updates and considered three agenda papers on cash flow statement matters: non-cash transactions and other non-cash changes, classification of cash flows from derivatives and government grants, and changes in liabilities from financing activities. The committee also commenced Phase 1 of the post-implementation review of IFRS 9 Hedge Accounting by identifying matters to be examined. Affected public companies, investors, and financial institutions should monitor IASB project developments and forthcoming consultation documents arising from these agenda items.
Stakeholders with interests in hedge accounting under IFRS 9 should prepare to engage with the post-implementation review process, as the identified matters may inform future amendments or guidance from the IASB.
Archived snapshot
Apr 22, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
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13 March 2026 Meeting agenda [pdf] Meeting summary 13 March AM Please sign in × You need to Sign in to use this feature
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AGENDA ITEM
IASB Update
Papers
Statement of Cash Flows and Related Matters
Papers
- AP2A: Non-cash transactions and other non-cash changes
- AP2B: Classification—Cash flows from derivatives and receipts of government grants
- AP2C: Changes in liabilities from financing activities
Post-implementation review of IFRS 9—Hedge Accounting
Papers
AP3: Phase 1—Identifying matters to be examined
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