Agenda for the July 2017 ASAF meeting changed

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28 Jun, 2017

The International Accounting Standards Board (IASB) has released an updated 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 July 2017. To be noted is the introduction of the discussion of IAS 8 and accounting policy changes resulting from agenda decisions.

The updated agenda for the meeting is sum­marised below:

Thursday, 6 July 2017 (9:15-17:30)

  • Disclosure initiative — Principles of disclosure — Discussions related to the proposals in the discussion paper
  • Goodwill and impairment — Discussions on the ASBJ’s research paper, ‘Too little, too late,’ as well as feedback from Global Preparers Forum
  • IAS 8 — Accounting policy chnages resulting from agenda decisions
  • Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) — Discuss views from ASAF members and preparers on four proposed amendments to IFRS 8 and IAS 34
  • Primary Financial Statements — Gather views on the certain tentative decisions

Friday, 7 July 2017 (8:30-13:45)

  • Post-implementation review of IFRS 13 — Gather preliminary feedback on the Request for Information
  • Rate-regulated activities — Discussions on the proposed accounting model
  • Wider corporate reporting — Overview on wider corporate reporting and whether to consider an update to Practice Statement Management Commentary
  • Property, plant and equipment: Proceeds before intended use (proposed amendments to IAS 16) — Discussions on the upcoming exposure draft
  • Project updates and agenda planning

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

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