Agenda for the March 2014 ASAF meeting

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11 Feb 2014

The International Accounting Standards Board (IASB) has released the tentative agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 3-4 March 2014. The meeting will discuss a number of the IASB's projects, including insurance contracts, conceptual framework, rate regulation, leases, and the disclosure initiative.

The agenda for the meeting (as at 11 February 2014) is summarised below:

Monday, 3 March 2014 (09:30-16:00)


Tuesday, 4 March 2014 (08:30-14:30)

  • Conceptual framework: Presentation in the statement of financial performance and some potential implications for measurement
  • Conceptual framework: Presentations by ASAF members on
    • Definition of equity and distinction between liability and equity elements
    • Presentation in the statement of comprehensive income
    • Measurement
  • Disclosure initiative
  • General project updates and research programme
  • Debrief

Agenda papers for the meeting are available on the IASB's website.

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