Agenda for the September ASAF meeting

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21 Sep, 2022

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 in the IASB's offices in London on 29 September 2022.

A summary of the agenda is set out below:

Thursday 29 September 2022 (9:30-16:30)

  • Agenda planning and feedback from previous ASAF meetings
  • Disclosure initiative — Subsidiaries without public accountability: Disclosures
    • Scope: Available for public use
    • Addressing comments on proposed disclosure requirements
    • Structure of the draft Standard
  • Post-implementation review of IFRS 9 — Impairment requirements
    • Phase 1 — Identifying matters to be examined
  • Rate-regulated activities
    • Scope and total allowed compensation
  • UKEB research on goodwill

Agenda papers for the meeting are available on the IFRS Foundation website.

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