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Agenda for the April 2018 ASAF meeting

  • ASAF meeting (mid blue) Image

21 Mar 2018

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 16 and 17 April 2018.

The agenda for the meeting is summarised below:

Monday, 16 April 2018 (10:30-17:20)

  • Rate-regulated activities
    • Update on the Board’s discussions and tentative decisions since September 2017
  • Disclosure initiative — Principles of disclosure
    • Update on Board and staff activities since December 2017
    • Next steps
  • Commodity loans and related transactions
    • ASBJ presentation on virtual currencies (see our earlier news item)
    • Update on the Board’s discussions at its January 2018 meeting
  • Accounting Policies and Accounting Estimates (Amendments to IAS 8)
    • Feedback on the exposure draft
    • Next steps

Tuesday, 17 April 2018 (9:00-16:00)

  • Is financial reporting still an effective tool for equity investors in Australia?
  • Goodwill and impairment
    • Headroom approach
    • Including identifiable intangible assets within goodwill without losing information
    • Update on the Board’s tentative decisions at its meetings in December 2017 and January 2018
  • Primary financial statements
    • Update on the Board’s tentative decisions at its meetings in March 2017 and September 2017
    • Level of aggregation and disaggregation of financial information
  • IFRS Foundation Due Process Handbook – Review
  • Project updates and agenda planning

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

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