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ASAF meeting September 2016

Meetings calendar


 ASAF meeting September 2016

 

Scheduled meeting of the Accounting Standards Advisory Forum.

Date: 29 September 2016


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

Webcast 

 

Day Morning Session Watch Afternoon Session Watch
29 September 2016
09:15–12:15 (BST) 12:45–17.30 (BST)

Agenda papers

 

Agenda paper Title Listen
2 Agenda Paper 2: Information Needs of Users of New Zealand Capital Markets Entity Reports (PowerPoint Presentation)
3 Agenda Paper 3A: Rate-regulated Activities: Results of research on the decision-usefulness of financial information that reflects the economics of rate-regulated activities
Agenda Paper 3A Addendum: Rate-regulated Activities: Decision-usefulness of financial information that reflects the economics of rate-regulated activities
Agenda Paper 3B: Rate-regulated Activities—Cover paper
Agenda Paper 3Ba: Rate-regulated Activities—Conceptual basis for revenue recognition
Agenda Paper 3Bb: Rate-regulated Activities—Required costs which are currently expensed
Agenda Paper 3Bc: Rate-regulated Activities—Required costs which will be expensed in future periods
4 Agenda Paper 4: Conceptual Framework—Cover Paper
Agenda Paper 4A: Measurement and the Conceptual Framework (EFRAG)
Agenda Paper 4B: Measurement: redrafting the factors to consider in selecting a measurement basis
Agenda Paper 4C: Measurement: suggested redraft of parts of Chapter 6
Agenda Paper 4D: Information about financial performance
Agenda Paper 4E: The Linkage between Financial Performance and Measurement (ASBJ)
5 Agenda Paper 5: Definition of a Business—Cover Note
Agenda Paper 5A: Update on FASB proposals
Agenda Paper 5B: Comparison between FASB ED and IASB ED
6 Agenda Paper 6: Project Updates and Agenda Planning—Cover Paper
Agenda Paper 6A: Project Updates and Agenda Planning
Agenda Paper 6B: Working with National Standard-setters
Agenda Paper 6C: Working with National Standard-setters: Examples of better communication

Attendees

 

Africa
Financial Reporting Standards Council of South Africa Kim Bromfield
Asia-Oceania
Accounting Standards Board of Japan Yukio Ono
Atsushi Kogasaka
Yasunobu Kawanishi
Australian Accounting Standards Board working with the New Zealand Accounting Standards Board Kris Peach (AASB)
Kimberley Crook (NZASB)
China Accounting Standards Committee Lu Jianqiao
Asian-Oceanian Standard Setters Group (AOSSG), represented by the Korea Accounting Standards Board Jee In Jang
Sungsoo Kwon
Won-Hee Han
Europe
Accounting Standards Committee of Germany Andreas Barckow
Autorité des normes comptables Patrick de Cambourg
Cédric Tonnerre
European Financial Reporting Advisory Group (EFRAG) Andrew Watchman
Patricia McBride
Organismo Italiano di Contabilità Alberto Giussani
Tommaso Fabi
Leonardo Piombino
The Americas
Group of Latin American Standard Setters (GLASS) Alexsandro Broedel Lopes
Canadian Accounting Standards Board Linda Mezon
Rebecca Villmann
Davina Tam
United States Financial Accounting Standards Board Russ Golden
Jim Kroeker
Documents