Agenda for the September 2023 ASAF meeting

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14 Sep 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 28 September 2023.

A summary of the agenda is set out below:

Thursday 28 September 2023 (9:15-17:15)

  • Agenda planning and feedback from previous ASAF meetings
  • Rate-regulated activities
    • Total allowed compensation, recognition, derecognition and measurement
  • Power purchase agreements
    • Phase 1 — Research
  • Equity method
    • Implications of applying the IASB's tentative decisions to investments other than associates
      • Implications of applying the IASB's tentative decisions to investments in subsidiaries in separate financial statements
      • Implications of applying the IASB’s tentative decisions to investments in joint ventures
  • Primary financial statements
    • Project update
  • IAS 12 Pillar Two – Sharing information on implementation

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

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