Agenda for the September 2014 ASAF meeting

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25 Jul 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 25-26 September 2014. The meeting will discuss a number of the IASB's active projects, including the disclosure initiative, the conceptual framework, and liabilities/equity.

The agenda for the meeting (as at 25 September 2014*) is summarised below:

Thursday, 25 September 2014 (10:15-17:45)

  • Leases
  • Discount rates
  • Post-implementation review IFRS 3
  • Conceptual framework
  • Disclosure initiative - principles of disclosure, IAS 1 amendments


Friday, 26 September 2014 (09:00-15:00)

  • Insurance
  • Disclosure initiative - materiality (including significant accounting policies)
  • Equity/Liabilities
  • IASB project update and agenda planning
  • Debrief

* Note: The agenda for the meeting was originally released on 24 July 2014, revised on 12 August 2014, and revised again on 25 September 2014.  The agenda shown is a summary of the final agenda dated 25 September 2014.  Changes made between the initial and final agenda including moving items between days, and removing an agenda topic on inflation accounting. 

Agenda papers for the meeting will be made available on the IASB's website in due course.

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