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Summary of the March 2017 ASAF meeting now available

  • IFRS - ASAF Image

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.

Correction list for hyphenation

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