Agenda for the June 2014 ASAF meeting

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12 May, 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 2-3 June 2014. The meeting will discuss a number of the IASB's projects, including insurance contracts, macro hedging, disclosure initiative and the conceptual framework, and also consider the scope of the IASB research projects on business combinations under common control and the equity method of accounting.

The agenda for the meeting (as at 12 May 2014*) is summarised below:

Monday, 2 June 2014 (10:30-17:45)

  • Research update
  • Business combinations under common control
  • Equity method of accounting
  • Insurance contracts
  • Financial instruments - Macro hedge accounting
  • Conceptual framework


Tuesday, 3 June 2014 (09:00-13:15)

  • Disclosure initiative
  • Conceptual framework
  • IASB project update and agenda planning
  • Debrief

* The agenda was subsequently revised, details are available here.

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

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