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Meetings

Meetings diary


 ASAF Meeting March 2014

 

Scheduled meeting of the Accounting Standards Advisory Forum.

Date: 3 and 4 March 2014

Location: IASB Boardroom, First Floor, 30 Cannon Street, London EC4M 6XH

Agenda papers and recordings

The Agenda Papers discussed at the meeting and recordings of the sessions are available below. Any changes to dates will be posted in red.

Agenda paper Title Recording
1 Agenda Paper 1A: Insurance Contracts [PDF]
Agenda Paper 1B: Insurance Contracts Outreach and Comment Letter Analysis [PDF]
2 Agenda Paper 2: Conceptual Framework - Complexity Bulletin [PDF]
3 Agenda Paper 3A: Rate Regulation - Cover Note [PDF]
Agenda Paper 3B: Rate Regulation - Developing the Discussion Paper [PDF]
Agenda Paper 3C: Rate Regulation - A Revised Description of Rate Regulation [PDF]
Agenda Paper 3D: Rate Regulation - Calculating the Allowable Revenue [PDF]
Agenda Paper 3E: Rate Regulation - A Revenue Recognition Approach [PDF]
4 Agenda Paper 4A: Leases - Cover Note [PDF]
Agenda Paper 4B: Leases - Lessor Accounting Model [PDF]
Agenda Paper 4C: Leases - Lessor Type A Accounting [PDF]
Agenda Paper 4D: Leases - Lessee Small-ticket Leases [PDF]
Agenda Paper 4E: Leases - Lessee Accounting Model [PDF]
Agenda Paper 4F: Leases - Examples – Lessee and Lessor Accounting Models [PDF]
5 Agenda Paper 5A: Conceptual Framework - A Revised Model for Presentation in the Statement(s) of Financial Performance: Potential Implications for Measurement [PDF]
Agenda Paper 5B: A Revised Model for Presentation in the Statement (s) of Financial Performance: Potential Implications for Measurement Slide deck [PDF]
6 Agenda Paper 6A: Conceptual Framework - Cover Note [PDF]
Agenda Paper 6B: Conceptual Framework – Definition of equity and distinction between equity and liability elements [PDF]
Agenda Paper 6C: Conceptual Framework – How to move the measurement section forward [PDF]
Agenda Paper 6C(i): Conceptual Framework – How to move the measurement section forward slide deck [PDF]
Agenda Paper 6D: Conceptual Framework – Presentation in the statement of comprehensive income [PDF]
Agenda Paper 6E(i): Conceptual Framework - Comment letters submitted by ASAF members [PDF]
Agenda Paper 6E(ii): Conceptual Framework - Comment letter submitted by ASBJ [PDF]
Agenda Paper 6E(iii): Conceptual Framework - Comment letter submitted by GLASS [PDF]

7 Agenda Paper 7A: Disclosure Initiative - Cover Note [PDF]
Agenda Paper 7B: Disclosure Initiative - Materiality – Scoping the Project [PDF]
Agenda Paper 7C: Disclosure Initiative - Principles of Disclosure – Scoping the Project [PDF]
8 Agenda Paper 8A: Project Updates - General Project Update and Agenda Planning [PDF]
Agenda Paper 8B: Project Updates - EFRAG Concerns on IAS28 – Equity Method Other Net Asset Changes [PDF]
  Debrief
Documents