The next ASAF meeting will be held on Monday 1 and Tuesday 2 April 2019.

This is a public meeting and will take place at the IFRS Foundation office in London. The agenda and papers are available from the ASAF April 2019 meeting page. The meeting will be webcast live and will be made available on the same page shortly after the meeting finishes.

Topics include:

  • 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