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