Agenda for the October 2018 ASAF meeting

  • ASAF meeting (mid blue) Image

12 Sep 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 4 October 2018.

The agenda for the meeting is summarised below:

Thursday, 4 October 2018 (9:00-17:00)

  • Financial instruments with characteristics of equity
    • Opportunity for ASAF members to share initial views and feedback on the Discussion Paper
  • IFRS 3 Business Combinations reference to the Conceptual Framework
    • Feedback on the outreach and next steps
  • Extended external reporting
    • NZASB research following two surveys undertaken
  • Rate-regulated activities
    • identifying a disclosure objective and related disclosure requirements for the accounting model being developed
  • Extractive activities
    • overview of how the IASB plans to start this research project
  • Project updates and agenda planning
  • Accounting policies and accounting estimates (Amendments to IAS 8)
    • Staff’s proposed course of action to respond to feedback received on the Exposure Draft

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

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