Agenda for the March 2023 ASAF meeting

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07 Mar 2023

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 27–28 March 2023.

A summary of the agenda is set out below:

Monday 27 March 2023 (9:45-17:00)

  • Agenda planning and feedback from previous ASAF meetings
  • Equity method — Project update
  • Rate-regulated activities
    • Scope and total allotted compensation
  • Disclosure initiative — Subsidiaries without public accountability: Disclosures
    • Effects analysis
  • IASB and ISSB connectivity

Tuesday 28 March 2023 (9:00-12:45)

  • Primary financial statements
    • Effects analysis: transition period and effective date
  • Business combinations — Disclosures, goodwill and impairment
    • Possible changes to the impairment test of cash-generating units containing goodwill

Agenda papers for the meeting are available on the IFRS Foundation website.

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