Summary of July 2018 ASAF meeting available

The Accounting Standards Advisory Forum held a meeting on 9 July and 10 July 2018.

The following items and projects were discussed:

• Financial Instruments with Characteristics of Equity
• Business Combinations Under Common Control
• Better Communication—Primary Financial Statements
• Better Communication—Draft Framework for Reporting Performance Measures
• Property, Plant and Equipment—Proceeds before intended use
• Goodwill and Impairment
• Better Communication—Standards-level review
• Accounting for pensions
• Update and agenda planning

The summary, recordings of the discussion and related papers are available on the meeting page.