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Agenda for the April 2016 ASAF meeting

  • ASAF (Accounting Standards Advisory Forum) (mid blue) Image

16 Mar 2016

The International Accounting Standards Board (IASB) has released an agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 7-8 April 2016.

The agenda for the meeting is summarised below:

Thursday, 7 April 2016 (9:30-17:00)

  • Feedback to the 2015 Agenda Consultation
  • Conceptual Framework
    • seek members’ advice on the IASB's strategy for developing the Conceptual Framework
    • seek the views of ASAF members on a proposal by EFRAG on how Chapter 6 Measurement could easily be expanded to meet the concerns raised in the EFRAG comment letter on the exposure draft
  • Rate-regulated activities — discuss an example that might provide insight how a possible accounting model for activities that are subject to defined rate regulation may reconcile to the principles of IFRS 15 and with the definitions of assets and liabilities being proposed in the Conceptual Framework project
  • Accounting for inflation — presentation by GLASS


Friday, 8 April 2016 (9:00-14:45)

  • Business combinations under common control (BCUCC) — update on the project and plan for future deliberations
  • Amendment to IFRS 4: Applying IFRS 9 with IFRS 4 — summary of the feedback received on the exposure draft and feedback and advice from ASAF members following the IASB’s discussions in March 2016
  • Share-based payments — seek the ASAF members’ views on the possible next steps in this project
  • Project updates and agenda planning
    • Disclosure initiative
    • Financial instruments with characteristics of equity
    • Accounting for dynamic risk management
    • Research projects
    • Agenda planning

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

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