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Agenda for the July 2018 ASAF meeting

  • ASAF meeting (mid blue) Image

04 Jul 2018

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 9 and 10 July 2018.

The agenda for the meeting is summarised below:

Monday, 9 July 2018 (9:30-17:00)

  • Financial instruments with characteristics of Equity
  • Business combinations under common control
  • Better communication
    • Primary financial statements — overview of the Board’s tentative decisions to date and next steps in the project
    • Reporting performance measures — Draft framework of the AcSB

Tuesday, 10 July 2018 (9:00-15:30)

  • Property, Plant and Equipment – Proceeds before intended use
    • Best course of action to follow on this project
  • Goodwill and impairment
    • How to improve disclosures about business combinations, goodwill and impairment of goodwill
  • Better communication
    • Standards-level review — process for developing and drafting disclosure requirements and standards that could be the subject of the review
  • Accounting for pensions
  • Project updates and agenda planning

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

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