IFRS publishes Summary of December 2018 ASAF meeting

Released 30 January 2019

The International Financial Reporting Standards (IFRS) Board has published papers from the Accounting Standards Advisory Forum meeting in December 2018.

The Accounting Standards Advisory Forum held a meeting on 6 December and 7 December 2018. The following items and projects were discussed:

Financial Instruments with Characteristics of Equity;

Business Combinations Under Common Control;

Pension Benefits that Depend on Asset Returns;

IFRS 17 Insurance Contracts;

Management Commentary;

Goodwill and Impairment;

Update and agenda planning;

Better Communication – Primary Financial Statements.

For more information, see Summary of December 2018 ASAF meeting available.

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