Summary of the December 2017 ASAF meeting now available

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Feb 08, 2018

On February 8, 2018, the staff of the International Accounting Standards Board (IASB) made available a summary of the discussions of the Accounting Standards Advisory Forum (ASAF) meeting held in London on December 7 and 8, 2017.

The topics covered during the meeting included:

  • Primary financial statements
  • Disclosure initiative — Definition of material
  • Disclosure initiative — Principles of disclosure
  • Post-implementation Review of IFRS 13
  • Wider Corporate Reporting
  • Academic liaison
  • Information deficiencies and consolidated financial statements
  • Proposed improvements to IFRS 8
  • Business Combinations Under Common Control
  • Project updates and agenda planning

Review the press release and the summary of the meeting on the IASB's website.

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