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December 2025 Accounting Standards Advisory Forum agenda and meeting papers available

The meeting papers for the Accounting Standards Advisory Forum (ASAF) meeting to be held on 1 – 2 December 2025 are available.

Topics for discussion include:

  • Provisions—Targeted Improvements
  • Amortised Cost Measurement
  • Intangible Assets
  • Statement of Cash Flows and Related Matters
  • Business Combinations—Disclosures, Goodwill and Impairment
  • IASB’s Prioritisation Framework
  • OIC’s project on business combinations under common control
  • Agenda planning and feedback from previous meetings

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