The Accounting Standards Advisory Forum held a meeting on Thursday 6 July and Friday 7 July 2017.

The following items and projects were discussed:

  • Disclosure Initiative—Principles of Disclosure
  • Goodwill and Impairment
  • Accounting policy changes (amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors)
  • Post-implementation Review of IFRS 13 Fair Value Measurement
  • Primary Financial Statements
  • Property, Plant and Equipment: Proceeds before Intended Use
  • Wider Corporate Reporting
  • Exposure Draft: Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
  • Rate-regulated Activities

A summary of the meeting and all other related information is available from the meeting page.

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