Working Groups

Working Group (WG)IFRS Standards & Projects of the WGWG LeaderWG membersSub-WGSub-WG LeaderSub-WG members
Financial Instruments and Liabilities IFRS 2/ IFRS 4/ IFRS 7/ IFRS 9/ IFRS 16/ IFRS 17/ IAS 19/ IAS 26/ IAS 32/ IAS 37/ IAS 39/ Dynamic Risk Management/ FICE/ Pollutant Pricing Mechanisms Australia China, Hong Kong, India, Indonesia, Japan, Korea, Singapore, Sri Lanka, Syria, Thailand IFRS 16 Leases India All Financial Instruments and Liabilities Working Group
members
IFRS 17 Insurance Korea
IFRS 9 Impairment Japan
Pollutant Pricing Mechanisms China
IFRS 9,  IAS 32, IAS 39, IFRS 7 Financial Instruments and Dynamic Risk Management, IAS 37 Provisions, IFRS 2 SBP,  IAS 19 Employee Benefits, IAS26 Retirement Benefit Plans Australia
Business Groups and Assets IFRS 3/ IFRS 6/ IFRS 10/ IFRS 11/ IFRS 12/ IAS 16/ IAS 23/ IAS 27/ IAS 28/ IAS 36/ IAS 38/ IAS 40/ IAS 41/ BCUCC/ Goodwill/ Mining/ Rate Regulated Activities Japan Australia, China, Hong Kong, Indonesia, Korea, Nepal, New Zealand, Pakistan, Singapore, Sri Lanka, Thailand, Uzbekistan Business Combinations under Common Control (BCUCC) Hong Kong All BG & Assets WG members
Extractive Activities and Intangible Assets Australia

China, India, Japan, Korea, Pakistan, Uzbekistan

Revenues, Expenses, and others IFRS 15/ IAS 2/ IAS 12/ IAS 20/ IAS 21/ IAS 29 Hong Kong China, India, Indonesia, Korea, Philippines, Singapore, Sri Lanka, Thailand, Uzbekistan Revenue Sri Lanka All Revenue, Expesnes, and others WG members
Presentation and Disclosure IFRS 5/ IFRS 8/ IAS 1/ IAS 7/ IAS 8/ IAS 10/ IAS 24/ IAS 33/ IAS 34/ Disclosure Initiative/ Primary F/S Korea Australia, Hong Kong, Indonesia, Japan, Kazakhstan, New Zealand, Pakistan, Saudi Arabia, Singapore,  Sri Lanka No sub-WG
Cross Cutting Topics IFRS 1/ IFRS 13/ Conceptual Framework China Australia, Hong Kong, Indonesia, Korea, Macao, Saudi Arabia, Singapore No sub-WG
Specific Topics Islamic Finance Malaysia Indonesia, Pakistan, Saudi Arabia, Syria No sub-WG
IFRS for SMEs Malaysia Cambodia, Indonesia, Nepal, Pakistan, Sri Lanka,Syria