Agenda for the October 2015 ASAF meeting

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28 Aug, 2015

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 1-2 October 2015. The meeting will discuss the agenda consultation and a number of the IASB's active projects, including the conceptual framework, clarifications to IFRS 15, measuring quoted investments in subsidiaries, joint ventures and associates at fair value, pollutant pricing mechanisms, and the equity method of accounting.

The agenda for the meeting is summarised below:

Thursday, 1 October 2015 (9:30-18:00)

  • Agenda consultation 2015
    • Feedback from the World Standard Setters (WSS) meeting (to be held 28-29 September 2015)
  • Conceptual framework
    • Feedback rom the WSS meeting on:
      • IAS 37
      • Measurement
    • Guidance proposed in the Conceptual Framework exposure draft on selecting a measurement basis
    • Implications of the exposure draft for the project on rate-regulated activities
  • Clarifications to IFRS 15
  • Measuring quoted investments in subsidiaries, joint ventures and associates at fair value (proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and illustrative examples for IFRS 13)


Friday, 2 October 2015 (9:00-12:30)

  • Pollutant pricing mechanisms
  • Equity method of accounting
  • Project update and agenda planning (including the interaction between IFRS 4 Insurance Contracts and IFRS 9 Financial Instruments)

Agenda papers for the meeting will be made available on the IASB's website closer to the meeting.

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