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 in the IASB's offices in London on 8–9 December 2022.
A summary of the agenda is set out below:
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Thursday 8 December 2022 (9:45-16:30)
- Agenda planning and feedback from previous ASAF meetings
- Primary Financial Statements
- Post-implementation Review of IFRS 15
- Identifying matters to be examined
- Variable and contingent consideration
- EFRAG Discussion Paper — Accounting for variable consideration
- Business Combinations Under Common Control
- Initial views: Principle and exceptions
Friday 9 December 2022 (9:00-12:15)
- Provisions — Targeted Improvements
- Discount rates — non-performance risk
- Equity Method
- Project update and transactions between an investor and its associate–an acknowledged inconsistency between the requirements of IFRS 10 and IAS 28
- Transactions between an investor and its associate–an acknowledged inconsistency between the requirements of IFRS 10 and IAS 28
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Agenda papers for the meeting are available on the IFRS Foundation website.
