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The meeting papers for the Accounting Standards Advisory Forum (ASAF) meeting to be held on 30 – 31 March 2026 are available.
Topics for discussion include:
- Risk Mitigation Accounting
- Equity Method
- Statement of Cash Flows and Related Matters
- Connections between financial statements and sustainability disclosures
- Amendments to the Fair Value Option (IAS 28)
- Provisions—Targeted Improvements
- Post-implementation Review of IFRS 9—Hedge Accounting
- Post-implementation Review of IFRS 16 Leases
- Presentation of taxes and related amounts in Income statement in accordance with IFRS 18 Presentation and Disclosure in Financial Statements
- IFRS Foundation Due Process Handbook
- Agenda planning and feedback from previous meetings
Read more