Agenda for the October 2021 ASAF meeting

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06 Sep, 2021

The International Accounting Standards Board (IASB) has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held by remote participation on 1 October 2021

The agenda for the meeting is summarised below:

Friday, 1 October (11:00-15:00)

  • Equity method
    • IASB update on the project and ASAF members’ views on how to develop solutions to application questions on the equity method
    • Presentation of research on the equity method by the ASBJ
  • Management commentary
    • Preliminary feedback from the ASAF members’ jurisdictions on the exposure draft published in May
  • Primary financial statements
    • Update on the redeliberations of the Board on the proposals in the exposure draft and ASAF members' views on any implications of the Board’s redeliberations so far on topics yet to be discussed
  • Rate regulated activities
    • Verbal update about the feedback on the exposure draft
  • Agenda planning

For more information, please see the agenda and meeting papers on the IASB's website.

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