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Friday 19 December 2014

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IASB

 IASB meetings


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)
Discussion Papers IFRSs
Other discussion documents (such as those prepared by other standard-setters) Interpretations of IFRSs
Administrative decisions

 

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 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.

2014

 

Date Meeting page Meeting summary
16 December Meeting documents and recordings [To be posted]
19 to 20 November Meeting documents and recordings IASB Update
22 to 24 October Meeting documents and recordings IASB Update
18 to 24 September Meeting documents and recordings IASB Update
22 to 24 July Meeting documents and recordings IASB Update
17 to 19 June Meeting documents and recordings IASB Update
20 to 22 May Meeting documents and recordings IASB Update
22 to 25 April Meeting documents and recordings IASB Update
18 to 19 March Meeting documents and recordings IASB Update
19 to 20 February Meeting documents and recordings IASB Update
22 to 24 January Meeting documents and recordings IASB Update

2013

 

Date Meeting page Meeting summary
12 December Meeting documents and recordings IASB Update
20 to 22 November Meeting documents and recordings IASB Update
29 October to 1 November Meeting documents and recordings IASB Update
17 to 18 September Meeting documents and recordings IASB Update
23 to 25 July Meeting documents and recordings IASB Update
18 to 19 June Meeting documents and recordings IASB Update
21 to 24 May Meeting documents and recordings IASB Update
23 to 26 April Meeting documents and recordings IASB Update
19 to 21 March Meeting documents and recordings IASB Update
18 to 22 February Meeting documents and recordings IASB Update
29 to 31 January Meeting documents and recordings IASB Update

2012

 

Date Meeting page Meeting summary
13 to 17 December Meeting documents and recordings IASB Update
19 to 21 November Meeting documents and recordings IASB Update
15 to 19 October Meeting documents and recordings IASB Update
24 to 28 September Meeting documents and recordings IASB Update
16 to 20 July Meeting documents and recordings IASB Update
12 to 14 June Meeting documents and recordings IASB Update
21 to 25 May Meeting documents and recordings IASB Update
16 to 19 April Meeting documents and recordings IASB Update
20 to 21 March Meeting documents and recordings IASB Update
27 to 29 February and 1 to 2 March Meeting documents and recordings IASB Update
25 to 27 January Meeting documents and recordings IASB Update

2011

 

Date Meeting page Meeting summary
13 to 16 December Meeting documents and recordings IASB Update
15 and 16 November Meeting documents and recordings IASB Update
19 to 20 October Meeting documents and recordings IASB Update
19 to 23 September Meeting documents and recordings IASB Update
20 to 22 July Meeting documents and recordings IASB Update
13 to 15 June Meeting documents and recordings IASB Update
17 to 19 May Meeting documents and recordings IASB Update
12 to 15 April Meeting documents and recordings IASB Update
17 March Meeting documents and recordings IASB Update
15 to 18 February Meeting documents and recordings IASB Update
18 to 21 January Meeting documents and recordings IASB Update

 

For meetings held before 2011, please go to the meetings diary and navigate to the month in which the meeting was held.

 

Related information

Access all past and future meeting Agendas Papers and recordings from the Meetings Diary