Agenda for the July 2023 ASAF meeting

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29 Jun, 2023

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 10–11 July 2023.

A summary of the agenda is set out below:

Monday 10 July 2023 (9:45-17:15)

  • Agenda planning and feedback from previous ASAF meetings
  • Intangibles
    • Recommendations and feedback following EFRAG’s DP Better Information on Intangibles
    • UKEB Intangible Accounting Stakeholder Views
  • Business combinations — Disclosures, goodwill and impairment
    • Improving disclosures about business combinations
  • Primary financial statements
    • Project update and illustrative examples
  • Business combinations under common control
    • Project direction

Tuesday 11 July 2023 (9:00-14:00)

  • Provisions — Targeted improvements
    • Present obligation recognition criterion
  • Climate-related risks in the financial statements
    • Project scoping
  • Equity method
    • Format of the exposure draft

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

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