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Published date: 3 September 2024

Agenda for the September 2024 ASAF meeting

The IFRS Foundation has released an agenda and meeting papers for the meeting of the Accounting Standards Advisory Forum (ASAF), which will be held in London on 26–27 September 2024.

A summary of the agenda is set out below:

Thursday 26 September 2024 (09:30-17:30)

  • Dynamic Risk Management - Project update

  • Climate-related and Other Uncertainties in the Financial Statements - Proposed illustrative examples

  • Rate-regulated Activities - Redeliberations during Q1 and Q2 2024

  • Pollutant Pricing Mechanisms - Update

  • Statement of Cash Flows - Research findings [AcSB Presentation]

  • IFRS 17 Insurance Contracts - Implementation experience [AcSB Presentation]

Friday 27 September 2024 (09:30-13:00)

  • Post-implementation Review of IFRS 16 Leases - Phase 1 - Identifying matters to be examined

  • Power Purchase Agreements - Exposure Draft Contracts for Renewable Electricity

  • Agenda Planning and Feedback from Previous ASAF Meetings 

Agenda papers for the meeting are available on the