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)
  • Provisions
  • 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.