08 February 2018
Summary of December 2017 ASAF meeting available
The Accounting Standards Advisory Forum held a meeting on 7 December and 8 December 2017.
The following items and projects were discussed:
- 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