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Meetings calendar


 ASAF meeting July 2015

 

Scheduled meeting of the Accounting Standards Advisory Forum.

Date: 16 and 17 July 2015


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

Webcast

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 17 July 2016.

 

Day Morning Session Webcast Afternoon Session Webcast
16 July 2015 09:50 - 12:45 BST 13:30 – 15:30 BST
17 July 2015 08:45 – 12:30 BST 12:30 – 15:30 BST

Agenda papers

Agenda papers discussed in this meeting are posted below. Any changes to dates will be posted in red.

 

Agenda paper Title Recording
- Welcome
1 Agenda Paper 1: Insurance Contracts: Cover note [PDF]
Agenda Paper 1A: Insurance Contracts: Project Update [PDF]
Agenda Paper 1B: Insurance Contracts: AASB-NZASB: Cover page [PDF]
Agenda Paper 1C: Insurance Contracts: AASB-NZASB: Contractual Service Margin recognition – non-participating insurance contracts [PDF]
Agenda Paper 1D: Insurance Contracts: IASB staff response to 1C: Insurance Contracts: AASB-NZASB: Contractual Service Margin recognition – non-participating insurance contracts [PDF]
Agenda Paper 1E: Insurance Contracts: AASB-NZASB: Disclosure of discount rate impacts and accretion of interest on the Contractual Service Margin – non-participating insurance contracts [PDF]
Agenda Paper 1F: Insurance Contracts: IASB staff response to 1E: Insurance Contracts: AASB-NZASB: Disclosure of discount rate impacts and accretion of interest on the Contractual Service Margin – non-participating insurance contracts [PDF]
2 Agenda Paper 2: Present value measurements - discount rates research: Cover paper [PDF]
Agenda Paper 2A: Present value measurements - discount rates research: Research findings and the need for change [PDF]
Agenda Paper 2B: Present value measurements - discount rates research: Findings from the review [PDF]
Agenda Paper 2C: Present value measurements - discount rates research: Stakeholder views [PDF]
3 Agenda Paper 3: Conceptual Framework: Recognition and derecognition [PDF]
Agenda Paper 3A: Conceptual Framework: EFRAG final [PDF]
4 Agenda Paper 4: Research—Provisions, Contingent Liabilities and Contingent Assets (IAS 37): Presentation [PDF]
Agenda Paper 4A: Research—Provisions, Contingent Liabilities and Contingent Assets (IAS 37): Project overview [PDF]
Agenda Paper 4B: Research—Provisions, Contingent Liabilities and Contingent Assets (IAS 37): Possible problems with IAS 37 [PDF]
Agenda Paper 4C: Research—Provisions, Contingent Liabilities and Contingent Assets (IAS 37): Implications of Conceptual Framework proposals
[PDF]
5 Agenda Paper 5A: Disclosure Initiative: Content of Discussion Paper [PDF]
Agenda Paper 5B: Disclosure Initiative: Taxonomy due process [PDF]
6 Agenda Paper 6:Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging [PDF]
7 Agenda Paper 7: Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Cover note [PDF]
Agenda Paper 7A: Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Why do we need a fresh approach? [PDF]
Agenda Paper 7B: Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Comparison of possible approaches—a simplified example [PDF]
Agenda Paper 7C: Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): China’s New Proposal on Accounting for Emission Trading Schemes [PDF]
8 Agenda Paper 8: Rate-regulated Activities: Cover note [PDF]
Agenda Paper 8A: Rate-regulated Activities: Research project: Project status and next steps [PDF]
Agenda Paper 8B: Rate-regulated Activities: Research project: Developing a revenue approach [PDF]
9 Agenda Paper 9: Revenue from Contracts with Customers [PDF]
10 Agenda Paper 10: Project update and feedback [PDF]

 

Attendees

 

Africa
South African Financial Reporting Standards Council, supported by the Pan African Federation of Accountants (PAFA) Kim Bromfield
Asia-Oceania
Accounting Standards Board of Japan Yukio Ono
Atsushi Kogasaka
Tomo Sekiguchi
Australian Accounting Standards Board Kris Peach
Angus Thomson
Chinese Accounting Standards Committee Lu Jianqiao
Chen Yu
Asian-Oceanian Standard Setters Group (AOSSG), represented by the Hong Kong Institute of Certified Public Accountants Clement Chan
Ben Lo
Christina Ng
Europe
Accounting Standards Committee of Germany Andreas Barckow
Autorité des normes comptables Patrick de Cambourg
Valérie Viard
European Financial Reporting Advisory Group (EFRAG) Françoise Flores
Hans Schön
Roger Marshall
Mike Ashley
Patricia McBride
Organismo Italiano di Contabilità Alberto Giussani
Tommaso Fabi
Leonardo Piombino
Sabrina Pucci
The Americas
Group of Latin American Standard Setters (GLASS) Alexsandro Broedel Lopes
Rodrigo Morais
Canadian Accounting Standards Board Linda Mezon
Rebecca Villmann
United States Financial Accounting Standards Board Russ Golden
Tom Linsmeier
Documents

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