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Research discussed with the Accounting Standards Advisory Forum (ASAF)


This page provides links to some of the research discussed at meetings of the Accounting Standards Advisory Forum (ASAF).

 

Meeting Title Document type
July 2016 Andrew Lennard and Rachel Knubley, FRC and IASB members respectively: Improving the Statement of Cash Flows ASAF Agenda Paper AP4
July 2016 FRC: Improving the Statement of Cash Flows ASAF Agenda Paper AP4A
July 2016 EFRAG and ASBJ: Quantitative Study on Goodwill and Impairment and Appendices ASAF Agenda Paper AP6
April 2016 EFRAG: IASB Conceptual Framework Measurement ASAF Agenda Paper AP2Q
April 2016 CINIF: Accounting for the Effects of Inflation ASAF Agenda Paper AP4
December 2015 AASB and KASB: Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia ASAF Agenda Paper AP1A
December 2015 ASBJ: Recognition criteria in the Conceptual Framework ASAF Agenda Paper AP3
July 2015 EFRAG: Getting a Better Framework: Profit or Loss versus OCI—Bulletin ASAF Agenda Paper AP3A
March 2015 EFRAG, ASBJ and OIC: Feedback statement—Responses to the Discussion Paper Should Goodwill still not be Amortised? Accounting and Disclosure for Goodwill ASAF Agenda Paper AP1A
March 2015 ASBJ: Conceptual Framework project: Identification, Description and Classification of Measurement Bases ASAF Agenda Paper AP2A
March 2015 ASBJ: Conceptual Framework project: Role of “Nature of an Entity’s Business Activities” in Accounting Standard-Setting ASAF Agenda Paper AP2B
March 2015 ASBJ: Insurance Contracts: Use of OCI for Presentation of Unearned Profits ASAF Agenda Paper AP6A
March 2015 EFRAG: Financial Instruments with Characteristics of Equity project: EFRAG Discussion Paper Classification of Claims – Summary and Feedback ASAF Agenda Paper AP7B
March 2015 AcSB: Business combinations under common control (BCUCC)—Feedback ASAF Agenda Paper AP8A
December 2014 KASB: Research report: The Equity Method ASAF Agenda Paper AP7-7A
December 2014 ASBJ: Feedback to the Survey on Equity Method of Accounting ASAF Agenda Paper AP7B
December 2014 GLASS: Inflation Effects Accounting Recognition ASAF Agenda Paper AP9
September 2014 FRC: Thinking about disclosures in a broader context ASAF Agenda Paper AP4A-Extra
September 2014 Thomas J. Linsmeier, FASB member: FASB Disclosure Framework Project: Purpose of and Boundary for Notes ASAF AP4A-Appendix II
September 2014 EFRAG: Purpose of the notes ASAF Agenda Paper AP4A-Appendix
September 2014 EFRAG: Should goodwill still not be amortised? ASAF Agenda Paper AP3B
September 2014 ASBJ, EFRAG & OIC Research Group Paper: Should Goodwill still not be Amortised? Accounting and Disclosure for Goodwill ASAF Agenda Paper 3B-Appendix
September 2014 FRC: Investor views on Intangible Assets and their amortisation ASAF Agenda Paper AP3A
September 2014 FRC: Investor views on Intangible Assets and their amortisation ASAF Agenda Paper AP3A-Appendix
June 2014 Roger Marshall and Andrew Lennard, FRC members: The reporting of income and expense and the choice of measurement bases ASAF Agenda Paper AP6
March 2014 Thomas J. Linsmeier, FASB member: A Revised Model for Presentation in the Statement(s) of Financial Performance: Potential Implications for Measurement ASAF Agenda Papers AP5A
March 2014 Thomas J. Linsmeier, FASB member: A Revised Model for Presentation in the Statement(s) of Financial Performance: Potential Implications for Measurement ASAF Agenda Papers AP5B
March 2014 EFRAG: Getting a Better Framework—Complexity ASAF Agenda Papers AP2
December 2013 AASB: Liabilities – the neglected element: a conceptual analysis of the financial reporting of liabilities ASAF Agenda Paper AP4
December 2013 ASBJ: Profit or Loss/OCI and measurement ASAF Agenda Paper AP3
December 2013 EFRAG: Getting a Better Framework—Reliability of financial information ASAF Agenda Paper AP2
September 2013 AASB: Rethinking the Path from an Objective of Economic Decision Making to a Disclosure and Presentation Framework ASAF Agenda Paper AP1C

 

 

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