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Agenda for the March 2017 ASAF meeting

  • ASAF meeting (mid blue) Image

06 Feb 2017

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 6-7 March 2017.

The agenda for the meeting is sum­marised below:

Monday, 6 March 2017 (10:30-17:30)
  • Rate-regulated activities
    • update on the Board’s deliberations and outline future topics for discussion
  • Definition of a business
    • summary of the feedback on the exposure draft
    • request of members’ advice on the project’s next steps
  • Conceptual Framework
    • summary of tentative decisions
    • any topics/questions the members would like to discuss
  • Insurance contracts
    • ASAF members’ views on how they can support implementation of IFRS 17 Insurance Contracts
  • Dynamic risk management
    • EFRAG findings from research activities

Tuesday, 7 March 2017 (9:00-12:45)

  • Financial instruments with characteristics of equity
    • illustrative examples that demonstrate the practical implications of the model to be proposed in the discussion paper
  • Symmetric prepayment options
    • overview and discussion of the Board’s tentative decisions
  • Primary financial statements
    • scope of the project
    • future topics to be discussed
  • Disclosure initiative
    • update on the Principles of Disclosure discussion paper
    • views on how best the Board can obtain feedback on the discussion paper
  • Project updates and agenda planning

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

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