Summary of the March 2017 ASAF meeting now available
Apr 26, 2017
On April 26, 2017, 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 March 6 and 7, 2017.
The topics covered during the meeting included:
- Rate-regulated activities
- Definition of a business
- Conceptual framework
- Insurance contracts
- Dynamic risk management
- Financial instruments with characteristics of equity
- Symmetric prepayment options
- Primary financial statements
- Disclosure initiative
- Project updates and agenda planning
A full summary of the meeting is available on the IASB's website.
Related Topics
- Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging (Proposed amendments to IFRS 9) [ED]
- Amendments to the Conceptual Framework for Financial Reporting [Completed]
- Definition of a Business (Amendments to IFRS 3) [Completed]
- Disclosure initiative — Primary Financial Statements [Research]
- Disclosure Initiative — Overview
- Financial Instruments with Characteristics of Equity (Potential Amendments to IAS 32) [DP]
- IFRS 17, Insurance Contracts [Completed]
- Prepayment Features with Negative Compensation (Amendments to IFRS 9) [Completed]
- Reporting the Financial Effects of Rate Regulation [ED]
