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Agenda for the July 2019 ASAF meeting

  • ASAF (Accounting Standards Advisory Forum) (mid blue) Image

19 Jun 2019

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 11 and 12 July 2019.

The agenda for the meeting is sum­marised below:

Thursday, 11 July 2019 (09:30-16:30)

  • Business combinations under common control
    • Alternative measurement approaches.
    • Transactions that do not affect non-controlling shareholders.
  • Man­age­ment com­men­tary
    • Applying the notion of narrative coherence in determining what information should be included in a management commentary.
    • Identifying and reporting factors that affect the entity’s long-term success.
    • Identifying and reporting intangible resources and relationships that are strategically important to the entity.
  • IBOR phase II
    • IBOR reform and its effects on financial reporting.
  • Primary financial statements
    • Structuring Standards and outreach plan.
    • Summary of the Board’s tentative decision.
  • Agenda planning

Friday, 12 July 2019 (9:30-14:00)

  • The Business Reporting of Intangible: Realistic Proposals
    • Overview of proposals in FRC discussion paper.
  • Discussion Paper Accounting for Pension Plan with an Asset-return Promise
    • Summary of discussion paper.
  • Variable and contingent consideration; some fundamental considerations, forthcoming discussion paper

For more in­for­ma­tion, see the agenda on the IASB's website.

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