December 2017 ASAF meeting—agenda papers available

The agenda papers and the agenda for the next ASAF meeting, to be held on 7 December and 8 December 2017, have been published.

The topics for discussion will be:

• Academic Liaison
• Business Combinations under Common Control
• Disclosure Initiative – Definition of Material
• Disclosure Initiative – Principles of Disclosure
• Improvements to IFRS 8 Operating Segments
• Information Deficiencies and Consolidated Financial Statements
• Post-implementation Review of IFRS 13 Fair Value Measurement
• Primary Financial Statements
• Wider Corporate Reporting