December 2025 ASAF meeting summary available

The December 2025 Accounting Standards Advisory Forum (ASAF) meeting summary is available.

The ASAF met in London on 1 and 2 December 2025.

Matters discussed during the meeting include:
  • Provisions—Targeted Improvements
  • Amortised Cost Measurement
  • Intangible Assets
  • Statement of Cash Flows and Related Matters
  • Business Combinations—Disclosures, Goodwill and Impairment
  • Internation Accounting Standards Board’s Prioritisation Framework
  • Organismo Italiano di Contabilità’s (OIC)project on business combinations under common control
  • Agenda planning and feedback from previous ASAF meetings

The ASAF meeting summary may be accessed here.