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.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.