• December 2022 Accounting Standards Advisory Forum meeting summary now available

December 2022 Accounting Standards Advisory Forum meeting summary now available

03 February 2023

The Accounting Standards Advisory Forum met on 8-9 December 2022. The meeting summary is now available.

Topics covered at the meeting were:

  • Agenda planning and feedback from previous ASAF meetings
  • Primary Financial Statements
  • EFRAG Discussion Paper Accounting for Variable Consideration
  • Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
  • Business Combinations under Common Control
  • Provisions—Discount rates
  • Equity Method

The meeting summary may be accessed here.