Working Groups
| Working Group (WG) | IFRS Standards & Projects of the WG | WG Leader | WG members | Sub-WG | Sub-WG Leader | Sub-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, Mongolia, Singapore, Sri Lanka, Syria, Thailand | IFRS 16 Leases | India | All Financial Instruments and Liabilities Working Group members |
| IFRS 17 Insurance | Korea | |||||
| IFRS 9 Impairment | New Zealand | |||||
| 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 | New Zealand | Australia, China, Hong Kong, Indonesia, Korea, Mongolia, 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 | Sri Lanka | Bangladesh, China, Hong Kong, India, Indonesia, Korea, Mongolia, Philippines, Singapore, Thailand, Uzbekistan | |||
| 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, Bangladesh, China, Hong Kong, Indonesia, Japan, Kazakhstan, Mongolia, 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, Mongolia, Saudi Arabia, Singapore | No sub-WG | ||
| Specific Topics | Islamic Finance | Malaysia | Bangladesh, Indonesia, Maldives, Pakistan, Saudi Arabia, Syria | No sub-WG | ||
| IFRS for SMEs | Malaysia | Bangladesh, Cambodia, Indonesia, Maldives, Nepal, Pakistan, Sri Lanka, Syria | ||||