The IASB meets at least once a month (except sometimes in August) for up to five days. It may hold additional meetings as necessary. Meeting dates are announced in the Meetings Diary on this website. All IASB meetings (apart from administrative meetings) are held in public and webcast.
You can use the Meetings Diary to register as an observer, to view the observer notes and the agenda for a meeting, or to listen to the webcast (live or as a recording). Scroll to the bottom of this page for links to past meetings.
In its meetings, the IASB discusses its technical programme. Discussions are based on research by staff and on responses to the IASB's extensive outreach activities, in particular comment letters on consultative documents (mainly Discussion Papers and Exposure Drafts) and input provided by its advisory bodies such as IFRS Advisory Council, or working groups.
Any decisions taken by the IASB in its meetings are tentative until it has formally balloted on a consultation document or an IFRS. Decisions are tentative until then because they reflect the current state of Board discussions and guide the work of the project teams. As such they may be revised at a later stage of the project.
The voting procedure of the Board is as follows:
|Simple majority of members in favour needed:
||Nine votes in favour needed:
|Agenda and topic decisions
|Exposure Drafts (including revised proposals, and proposed amendments of IFRSs and the Conceptual Framework)
|Other discussion documents (such as those prepared by other standard-setters)
||Interpretations of IFRSs
For more information, please read the Due Process Handbook [PDF].
A summary of the tentative decisions taken by the IASB at its meetings is published in the IASB Update. The relevant conclusions are also posted on the Project pages. Previous meeting pages, containing agenda papers and recordings, as well as the IASB Update, can be accessed through links in the table below.
For meetings held before 2011, please go to the meetings diary and navigate to the month in which the meeting was held.