The Accounting Standards Advisory Forum (ASAF) held a meeting on 11 July and 12 July 2019.

The topics for discussion were:

  • Accounting for Pension Plans with an Asset-return Promise
  • Business Combinations under Common Control
  • Business Reporting of Intangibles: Realistic Proposals
  • IBOR Phase II
  • Management Commentary
  • Primary Financial Statements
  • Update and agenda planning
  • Variable and Contingent Consideration

The summary has now been published and is available, alongside recordings of the meeting discussions, the agenda and other related papers, on the meeting page.