Agenda for the March 2024 ASAF meeting

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12 Mar 2024

The IFRS Foundation has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which will be held in London on 25-26 March 2024.

A summary of the agenda is set out below:

Monday 25 March 2024 (10:15-17:30)

  • Agenda planning and feedback from previous ASAF meetings
  • Subsidiaries without public accountability: disclosures
  • Rate-regulated activities
  • Post-implementation review of IFRS 9 — impairment
  • Amendments to the classification and measurement of financial instruments

Tuesday 26 March 2024 (9:00-13:15)

  • Post-implementation review of IFRS 15 Revenue from Contract with Customers
  • Climate-related and other uncertainties in the financial statements
  • EFRAG project on variable consideration
  • Financial instruments with characteristics of equity

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

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