March 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers now available
March 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers now available
The Accounting Standards Advisory Forum is scheduled to meet on 25-26 March 2024. The agenda and meeting papers are now available.
The topics for discussion are:
The topics for discussion are:
- 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
- Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
- Climate-related and Other Uncertainties in the Financial Statements
- EFRAG’s project on Variable Consideration
- Financial Instruments with Characteristics of Equity