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The meeting papers for the Accounting Standards Advisory Forum (ASAF) meeting to be held on 9 - 10 December 2021 are available.
Topics to be discussed include:
- Intangibles — ASAF members will share preliminary feedback on EFRAG’s Discussion Paper Better Information on Intangibles;
- Strategic/Agenda consultations — ASAF members will discuss how the recent consultation compares to the feedback on the IASB’s Third Agenda Consultation;
- Agenda planning — Agenda planning and feedback from the previous ASAF meeting
- Goodwill and Impairment;
- Disclosure Initiative — Subsidiaries without Public Accountability: Disclosures; and
- Disclosure Initiative — Targeted Standards-level Review of Disclosures.
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