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ASAF meeting December 2016

Meetings calendar


 ASAF meeting December 2016

 

Scheduled meeting of the Accounting Standards Advisory Forum.

Date: Thusday 8 and Friday 9 December 2016


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

 

Observers:

To register for this meeting, please send an email to meetings@ifrs.org. Please state your name, company, and details of which days/sessions you would like to attend

Webcast Registration

You can register for this webcast any time up to the webcast starting. Shortly after the webcast has finished, a recording of this webcast / meeting will be available from the link below for a further 90 days. After 90 days, the recording will be available from the relevant project pages.

 

Day Morning
Session
Watch Afternoon Session Watch
8 December 2016 10:30 - 13:00
(GMT)
13:45 - 17:30
(GMT)
9 December 2016
09:00 - 12:45
(GMT)
13:30 - 15:45
(GMT)

Agenda papers

 

Agenda paper Title Listen
1 Agenda Paper 1: Conceptual Framework—Overview of session and questions for the ASAF [PDF]
Agenda Paper 1A: Conceptual Framework – Liability definition and supporting concepts—tentative decisions [PDF]
Agenda Paper 1B: Agenda Paper 1B: Conceptual Framework – Liability definition and supporting concepts—background information (IASB meeting paper 10B, November 2016) [PDF]
Agenda Paper 1C: Agenda Paper 1C: Conceptual Framework – Liability definition and supporting concepts—the ‘no practical ability to avoid’ criterion (IASB meeting paper 10C, November 2016) [PDF]
Agenda Paper 1D: Agenda Paper 1D: Conceptual Framework – Liability definition and supporting concepts—reducing the risk of further changes (IASB meeting paper 10D, November 2016) [PDF]
Agenda Paper 1E: Agenda Paper 1E: Conceptual Framework – Liability definition and supporting concepts—other topics (IASB meeting paper 10E, November 2016) [PDF]
Agenda Paper 1F: Agenda Paper 1F: Conceptual Framework – Testing the proposed asset and liability definitions—illustrative examples (IASB meeting paper 10F, November 2016) [PDF] [Reference only]
Agenda Paper 1G: Conceptual Framework – Capital maintenance (IASB meeting paper, December 2016) [PDF]
Agenda Paper 1G, Appendices A and B: Conceptual Framework – Concepts of capital and capital maintenance (IASB meeting paper, December 2016) [PDF]
2 Agenda Paper 2: IFRS 13 Fair Value Measurement – Post Implementation Review (PIR) – Phase I [PDF]
3 Agenda Paper 3: Rate-regulated Activities – Responding to issues raised in ASAF discussions [PDF]
4 Agenda Paper 4: Disclosure Initiative [PDF]
5 Agenda Paper 5: Digital currency—A case for standard setting activity: A perspective by the Australian Accounting Standards Board (AASB) [PDF]
Agenda Paper 5A: UK Digital Currency Association presentation: Digital Currencies & Blockchain [PDF] [added 6 December]
6 Agenda Paper 6A: Financial Instruments with Characteristics of Equity [PDF]
Agenda Paper 6B:Financial Instruments with Characteristics of Equity [PDF]
7 Agenda Paper 7: Update on Insurance Contracts [PDF]
8 Agenda Paper 8: Update by the ASAF members on activities [PDF]
9 Agenda Paper 9: Project Update and Agenda Planning [PDF]
10 Agenda Paper 10: Country-by-country reporting: Update on AASB approach
Agenda Paper 10A: Country-by-country reporting: Update on AASB approach - Slides

Attendees

Africa
Financial Reporting Standards Council of South Africa Kim Bromfield
Asia-Oceania
Accounting Standards Board of Japan Yukio Ono
Atsushi Kogasaka
Yasunobu Kawanishi
Australian Accounting Standards Board working with the New Zealand Accounting Standards Board Kris Peach (AASB)
Kala Kandiah (AASB)
Asian-Oceanian Standard Setters Group (AOSSG), represented by the Korea Accounting Standards Board Sungsoo Kwon
Jae-Ho Kim
Europe
Accounting Standards Committee of Germany Andreas Barckow
Sven Morich
Autorité des normes comptables Patrick de Cambourg
Cédric Tonnerre
European Financial Reporting Advisory Group (EFRAG) Andrew Watchman
Patricia McBride
Organismo Italiano di Contabilità Alberto Giussani
Tommaso Fabi
Leonardo Piombino
The Americas
Group of Latin American Standard Setters (GLASS) Alexsandro Broedel Lopes
Canadian Accounting Standards Board Linda Mezon
Rebecca Villmann
United States Financial Accounting Standards Board James Kroeker
Hal Schroeder
Documents