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Agenda for the July 2017 ASAF meeting updated

  • ASAF meeting (mid blue) Image

06 Jul 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. Changes include moving the (1) improvements to IFRS 8 session to Friday, (2) post-implementation review of IFRS 13 to Thursday, and (3) altering the time of discussions for Friday’s sessions on wider corporate reporting, rate-regulated activities, and property, plant and equipment.

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 changes resulting from agenda decisions
  • Post-im­ple­men­ta­tion review of IFRS 13 — Gather pre­lim­i­nary feedback on the Request for In­for­ma­tion
  • Primary Financial State­ments — Gather views on the certain tentative decisions

Friday, 7 July 2017 (9:00-13:45)

  • Wider corporate reporting — Overview on wider corporate reporting and whether to consider an update to Practice Statement Man­age­ment Com­men­tary
  • 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
  • Rate-reg­u­lated ac­tiv­i­ties — Dis­cus­sions on the proposed accounting model
  • 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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