The Accounting Standards Advisory Forum held a meeting on 1 April and 2 April 2019.
The topics for discussion were:
- Accounting Treatment of Initial Coin Offerings and Tokens in France
- Management Commentary
- Amendments to IFRS 17 Insurance Contracts
- Onerous Contracts—Cost of Fulfilling a Contract (IAS 37)
- Accounting Policy Changes (IAS 8)
- Application of IFRS Practice Statement 2: Making Materiality Judgements to reporting climate related and other emerging risk issues on financial statements
- Business Combinations under Common Control
- SMEs that are Subsidiaries
- Update and agenda planning
- Disclosure Initiative: Targeted Standards Review
- Due Process Handbook Review
- Improving the impairment testing model in IAS 36 Impairment of Assets
The summary, recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.