Agenda for the June 2021 ASAF meeting

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03 Jun 2021

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 by remote participation on 28-29 June 2021.

The agenda for the meeting is sum­marised below:

Monday, 28 June (11:00-15:00)

  • Business combinations under common control
    • ASAF members’ views on the Discussion Paper Business Combinations Under Common Control published in November 2020.
  • Third agenda con­sul­ta­tion
    • ASAF members’ views on the Request for Information published in March 2021.
  • Sustainability reporting
    • The staff will provide an update on the feedback statement on the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting and will proposed targeted amendments to the IFRS Foundation Constitution.

Tuesday, 29 June (11:00-15:15)

  • Rate regulated activities
    • ASAF members' views on the Exposure Draft Regulatory Assets and Regulatory Liabilities published in January 2021.
  • Goodwill and impairment
    • ASAF members’ views on the Discussion Paper Business Combinations — Disclosures, Goodwill and Impairment.
  • Disclosure Initiative — Targeted Standards-level Review of Disclosures
    • The staff will provide an update on outreach activities, including fieldwork to test the proposals in the Exposure Draft Disclosure Requirements in IFRS Standards — A Pilot Approach published in March 2021.
  • Agenda planning

For more in­for­ma­tion, please see the agenda and meeting papers on the IASB's website.

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