Agenda for the December 2016 ASAF meeting

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10 Nov 2016

The International Accounting Standards Board (IASB) has released an agenda for the meeting of the Accounting Standards Advisory Forum (ASAF), which is to be held at the IASB's offices in London on 8-9 December 2016.

The agenda for the meeting is sum­marised below:

Thursday, 8 December 2016 (10:30-17:30)
  • Conceptual Framework
    • tentative decisions taken by the Board at its November 2016 meeting on the liability definition and supporting concepts
    • staff recommendations for the approach to capital maintenance in the revised Conceptual Framework
  • Country-by-country reporting — Update on AASB approach
  • Post-implementation review of IFRS 13 Fair Value Measurement — Scope
  • Rate-regulated activities
    • Scope
    • Interaction with other IFRSs and the Conceptual Framework
    • Segregating identifiable rate adjustments from the overall changes in value of the regulatory licence
  • Disclosure initiative
    • Working with National standard-setters — Update on the discussion from the September 2016 ASAF meeting
    • Update on the discussion of the disclosure initiative at the annual AOSSG meeting

Friday, 9 December 2016 (9:00-15:45)

  • Cryptocurrencies
  • Financial instruments with characteristics of equity
  • Update on Insurance Contracts
  • Update by ASAF members on activities
  • Project updates and agenda planning

Agenda papers for the meeting are currently being made available on the IASB's website.

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