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Agenda for the December 2021 ASAF meeting

  • ASAF meeting (mid blue) Image

23 Nov 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 9-10 December 2021. A summary of the agenda is set out below:

Thursday 9 December 2021 (11:00-14:45)

  • Intangibles — ASAF members will share preliminary feedback on EFRAG’s Discussion Paper Better Information on Intangibles.
  • Strategic / agenda consultations — ASAF members will discuss any recent strategic / agenda consultations in their jurisdictions and discuss how it compares to the feedback on the IASB’s Third Agenda Consultation.
  • Agenda planning and feedback from the previous ASAF meeting — ASAF members will provide views on topics for future meetings and any comments on how the feedback from the October 2021 ASAF meeting has been (or will be) used by the staff or the Board.

Friday 10 December 2021 (11:00-14:45)

  • Goodwill and impairment — ASAF members’ views on staff examples illustrating the information the staff expect an entity to disclose applying the Board’s preliminary views expressed in the Discussion Paper Business Combinations — Disclosures, Goodwill and Impairment.
  • Disclosure initiative — Subsidiaries without public accountability: Disclosures — ASAF members’ views on the scope of the draft Standard.
  • Disclosure Initiative — Targeted Standards-level review of disclosures — ASAF members will have the opportunity to share feedback from their jurisdictions on the Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach.

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

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