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Meetings calendar

 ASAF meeting December 2015


Scheduled meeting of the Accounting Standards Advisory Forum.

Date: 7 and 8 December 2015

IASB Boardroom, First Floor, 30 Cannon Street, London EC4M 6XH


You can listen to this meeting webcast at any time. Click on the audio icon below and register. Registration is free. The webcast will be available online for a year after the meeting, expiring 8 December 2016.


Day Morning Session Webcast Afternoon Session Webcast
7 December 2015 09:30 - 12:00 13:00 - 17:30
8 December 2015 09:30 - 12:15 12:45 - 15:00

Agenda papers

Below are the agenda papers discussed at this meeting. Any changes will be posted in red.


Agenda paper Title Listen
1 Agenda Paper 1: AASB-KASB Joint Research Project on IFRS implementation: Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia [PDF]
Agenda Paper 1A: Preliminary Results: Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia [PDF]
Agenda Paper 1B: Preliminary Results: Accounting Judgments on Terms of Likelihood in IFRS: Korea and Australia (Presentation) [PDF] (Revised 2 December 2015)
2 Agenda Paper 2A: Disclosure Initiative - Draft Practice Statement on the application of materiality to financial statements [PDF]
Agenda Paper 2B: Exposure Draft IFRS Practice Statement: Application of Materiality to Financial Statements [PDF]
3 Agenda Paper 3: Conceptual Framework: Recognition Criteria in the Conceptual Framework (ASBJ Short Paper Series No.2) [PDF]
Agenda Paper 3A: Conceptual Framework: Recognition Criteria in the Conceptual Framework (Presentation) [PDF]
4 Agenda Paper 4: Research project: Post-employment benefits: Cover note—Project Update [PDF]
Agenda Paper 4A: Research project: Post-employment benefits: Global trends in pensions [PDF]
Agenda Paper 4B: Research project: Post-employment benefits: Potential models that might address the issue of contribution-based promises and other hybrid plans [PDF]
Agenda Paper 4C: Research project: Post-employment benefits: Potential impact of the Agenda Consultation and other IASB projects [PDF]
5 Agenda Paper 5: Goodwill and impairment: Cover Paper [PDF]
Agenda Paper 5A: IASB October Agenda Paper 18: Goodwill and impairment project - Cover Paper [PDF]
Agenda Paper 5B: IASB October Agenda Paper 18A: Subsequent accounting for goodwill [PDF]
Agenda Paper 5C: IASB October Agenda Paper 18B: Improving the impairment test [PDF]
Agenda Paper 5D: IASB November Agenda Paper 18A: Identification and measurement of intangible assets acquired in a business combination [PDF]
Agenda Paper 5E: IASB November Agenda Paper 18B: Feedback from users of financial statements about information on goodwill and impairment [PDF]
Agenda Paper 5F: IASB November Agenda Paper 18C: Appendices accompanying November Agenda Papers 18A and 18B (for reference only) [PDF]
6 Agenda Paper 6: Business combinations under common control (‘BCUCC’) [PDF]
Agenda Paper 6A: Common Control Combinations in Hong Kong [PDF] (Revised 4 December 2015)
7 Agenda Paper 7: Post-implementation Reviews - Discussion of post-implementation review process [PDF]
8 Agenda Paper 8: Disclosure Initiative: Disclosure Initiative - next steps [PDF]
9 Agenda Paper 9: EFRAG paper: IASB’s Equity Method of Accounting Project - Proposed Scope of Research Project [PDF]
10 Agenda Paper 10: Project Updates and Agenda Planning [PDF]
11 Agenda Paper 11: Different effective dates of IFRS 9 and the new Insurance Contracts Standard - The Overlay Approach [PDF]




Financial Reporting Standards Council of South Africa Kim Bromfield
Accounting Standards Board of Japan Yukio Ono
Atsushi Kogasaka
Tomo Sekiguchi
Australian Accounting Standards Board working with the New Zealand Accounting Standards Board Kris Peach
China Accounting Standards Committee Lu Jianqiao
Asian-Oceanian Standard Setters Group (AOSSG), represented by the Korea Accounting Standards Board Jee In Jang
Won-Hee Han
Accounting Standards Committee of Germany Andreas Barckow
Autorité des normes comptables Patrick de Cambourg
Cédric Tonnerre
European Financial Reporting Advisory Group (EFRAG) Françoise Flores
Patricia McBride
Organismo Italiano di Contabilità Alberto Giussani
Tommaso Fabi
The Americas
Group of Latin American Standard Setters (GLASS)
Rodrigo Morais
Canadian Accounting Standards Board Linda Mezon
Rebecca Villmann
United States Financial Accounting Standards Board James Kroeker
Tom Linsmeier