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 ASAF meeting March 2015

 

Scheduled meeting of the Accounting Standards Advisory Forum.

Date: 26 and 27 March 2015


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

 

Agenda Papers

The Agenda Papers discussed at this 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 1: Post-implementation Review IFRS 3 Business Combinations: Cover note [PDF]
Agenda Paper 1A: PIR IFRS 3 – EFRAG,ASBJ,OIC Feedback Statement [PDF]
Agenda Paper 1B: PIR IFRS 3 – Findings and next steps [PDF]
2 Agenda Paper 2: Conceptual Framework: Cover note [PDF]
Agenda Paper 2A: Conceptual Framework: ASBJs paper on Identification, Description and Classification of Measurement Bases [PDF]
Agenda Paper 2B: Conceptual Framework: ASBJs paper on Role of “Nature of an Entity’s Business Activities” in Accounting Standard-Setting [PDF]
Agenda Paper 2C: Conceptual Framework: ASBJs paper on points on measurement [PDF]
3 Agenda Paper 3: Leases: Project Finalisation [PDF]
4 Agenda Paper 4A: Disclosure Initiative: Role of the financial statements excluding the notes [PDF]
Agenda Paper 4B: Disclosure Initiative: Materiality: project update [PDF]
Agenda Paper 4C: Disclosure Initiative: Materiality [background information] [PDF]
Agenda Paper 4D: Disclosure Initiative: Role of the financial statements [background information] [PDF]
5 Agenda Paper 5: Revenue from Contracts with Customers: TRG Update [PDF] [updated 12/03/15]
Agenda Paper 5A: Revenue from Contracts with Customers: Implications of amending IFRS 15 before the mandatory effective date [background information] [PDF]
Agenda Paper 5B: Revenue from Contracts with Customers: Licences of intellectual property—issues emerging from TRG discussions [background information] [PDF]
Agenda Paper 5C: Revenue from Contracts with Customers: Identifying performance obligations—issues emerging from TRG discussions [background information] [PDF]
6 Agenda Paper 6: Insurance Contracts: Cover [PDF]
Agenda Paper 6A: Insurance Contracts: ASBJ paper [PDF]
Agenda Paper 6B: Insurance Contracts: IASB staff response to the ASBJ paper [PDF]
Agenda Paper 6C: Insurance Contracts: Transition Reliefs [PDF]
Agenda Paper 6D: Insurance Contracts: Background paper: Initial application of the new insurance contracts Standard after implementation of IFRS 9 Financial Instruments [PDF]
7 Agenda Paper 7: Financial Instruments with Characteristics of Equity: Cover note [PDF]
Agenda Paper 7A: Financial Instruments with Characteristics of Equity: Scope and CF interaction slides [PDF]
Agenda Paper 7B: Financial Instruments with Characteristics of Equity: EFRAG slides [PDF]
Agenda Paper 7C: Financial Instruments with Characteristics of Equity: Questions for ASAF [PDF]
8 Agenda Paper 8: Business Combinations Under Common Control: Accounting for business combinations under common control [PDF]
Agenda Paper 8A: Business Combinations Under Common Control: Feedback from AcSB [PDF]
9 Agenda Paper 9: The Equity Method of Accounting: Approach to the project [PDF]
10 Agenda Paper 10: Update on the Review of ASAF [PDF]
11 Agenda Paper 11: IASB Project Update & Agenda Planning [PDF]

Attendees

 

Africa
South African Financial Reporting Standards Council, supported by the Pan African Federation of Accountants (PAFA) Kim Bromfield
Asia-Oceania
Accounting Standards Board of Japan Yukio Ono
Atsushi Kogasaka
Tomo Sekiguchi
Takao Kamiya
Australian Accounting Standards Board Kris Peach
Chinese Accounting Standards Committee Liu Guangzhong
Lu Jianqiao
Asian-Oceanian Standard Setters Group (AOSSG), represented by the Hong Kong Institute of Certified Public Accountants Clement Chan
Ben Lo
Christina Ahuja Ng
Europe
Accounting Standards Committee of Germany Andreas Barckow
European Financial Reporting Advisory Group (EFRAG) Françoise Flores
Patricia McBride
Hans Schoen
Spanish Accounting and Auditing Institute Ana Martinez-Pina
United Kingdom Financial Reporting Council Roger Marshall
Andrew Lennard
The Americas
Group of Latin American Standard Setters (GLASS) Alexsandro Broedel
Rodrigo Morais
Canadian Accounting Standards Board Linda Mezon
Rebecca Villmann
United States Financial Accounting Standards Board Russ Golden
Tom Linsmeier
Documents