Agenda for the December 2022 ASAF meeting

  • ASAF meeting (mid blue) Image

14 Nov, 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 8–9 December 2022.

A summary of the agenda is set out below:

Thursday 8 December 2022 (9:45-16:30)

  • Agenda planning and feedback from previous ASAF meetings
  • Primary Financial Statements
  • Post-implementation Review of IFRS 15
    • Identifying matters to be examined
  • Variable and contingent consideration
    • EFRAG Discussion Paper — Accounting for variable consideration
  • Business Combinations Under Common Control
    • Initial views: Principle and exceptions

Friday 9 December 2022 (9:00-12:15)

  • Provisions — Targeted Improvements
    • Discount rates — non-performance risk
  • Equity Method
    • Project update and transactions between an investor and its associate–an acknowledged inconsistency between the requirements of IFRS 10 and IAS 28
    • Transactions between an investor and its associate–an acknowledged inconsistency between the requirements of IFRS 10 and IAS 28

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.