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Bookmark or Share- Meeting summary - IFRS2. ASAF members said that, at the September meeting, they would also be willing to discuss: (a) the status of the Rate-regulated Activities project; (b) the status of the work on applying the ‘own use’ exception to some power purchase agreements; (c) sharing of information by ASAF members about the implementation of Pillar
- IFRS Foundation Trustees announce ASAF membership 2025–2027ASAF is a technical advisory body to the International Accounting Standards Board (IASB). ASAF comprises a minimum of 12 and a maximum of 16 members, represented by designated individuals, and is chaired by either the Chair or Vice-Chair of the IASB. The composition of ASAF members effective from 1 January 2025 is:
- Accounting Standards Advisory Forum - IFRSMore particularly, ASAF is established: to support the IFRS Foundation in its objectives, and contribute towards the development, in the public interest, of a single set of high-quality, understandable, enforceable and globally accepted accounting standards to serve investors and other market participants in making informed resource allocations ...
- Staff paper - IFRS2024 ASAF meetings and how the staff or the IASB have considered (or will consider) this feedback. Questions for ASAF members. 1. Do ASAF members have any comments on the proposed agenda topics for the March 2025 ASAF meeting or wish to add items arising from their jurisdiction to the proposed agenda topics (Appendix A)? 2.
- Accounting Standards Advisory Forum (ASAF) meeting - IFRSThe purpose of this meeting is to share with ASAF members our preliminary thinking about a potential amendment to the own use requirements and our analysis of the challenges with applying the hedge accounting requirements in IFRS 9. We will use your input from the questions on slide 4 and continue informal discussions with stakeholders, including
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