Joint IASB / FASB Meeting - October 2010

Meetings diaryJoint IASB / FASB Meeting - October 2010

Meetings diary

Joint IASB / FASB Meeting - October 2010

Scheduled meeting of the IASB / FASB

The meeting will take place on the Tuesday 19 - Friday 22 October 2010

Agenda papers

The following agenda papers were discussed, to access, please click on the titles below.

Agenda paper	Title
2	Agenda paper 2 to 2E: Fair value measurement: Measuring the fair value of a reporting entity’s own equity instruments[Zip File] Agenda paper 2 - Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Eligibility of derivatives embedded in financial assets as hedging instruments [PDF]
3	Agenda paper 3 to 3F: Annual Improvements – 2009–2011 cycle [Zip File]
4	Agenda papers 4 to 4D: Post-employment benefits [Zip File]
5	Agenda paper 5: Emissions Trading Schemes: Cover memo[PDF] Agenda paper 5A: Project Emissions Trading Schemes: Initial and subsequent measurement of allowances (assets) and the liability for the allocation (cap and trade scheme) [PDF] Agenda paper 5B: Emissions Trading Schemes: Interaction of emissions with the liability for the allocation and recognition and measurement of a liability for excess emissions [PDF] Agenda paper 5C: Emissions Trading Schemes: Quantitative Examples [PDF]
6	Agenda paper 6: Presentation of Items of Other Comprehensive Income: Comment letter analysis [PDF]
7	Agenda paper 7: Extractive Activities:Cover note [PDF] Agenda paper 7A: Extractive Activities: Comment letter summary [PDF] Agenda paper 7B: Extractive Activities: Project scoping alternatives identified by respondents [PDF]
9	Agenda paper 9: Financial Instruments: Replacement of IAS 39: Amortised Cost and Impairment – Cover paper [PDF] Agenda paper 9A: Financial Instruments: Replacement of IAS 39: Amortised Cost and Impairment – Expected Loss (EL) estimate allocation diagrams [PDF] Agenda paper 9B: Financial Instruments: Replacement of IAS 39: Amortised Cost and Impairment – Analysis of Expected Loss (EL) allocation approaches [PDF]
10	Agenda paper 10: Accounting for Financial Instruments: Comment Letter Summary—Impairment and Interest Recognition[PDF] Agenda paper 10A: Accounting for Financial Instruments: Impairment—Key Issues for Redeliberations [PDF]
11	Agenda paper 11: Offsetting of financial assets and liabilities: Description of and the interaction of the factors[PDF]
12	Agenda paper 12: Conceptual Framework: The Reporting Enitiy: Comment Letter Summary and Plans for Redeliberations [PDF]
13	Agenda paper 13: Financial Instruments with Characteristics of Equity: Targeted Improvements Approach [PDF]
14	Agenda paper 14: Financial Statement Presentation: Outreach update and project plan [PDF]
15	Agenda paper 15: Leases: Summary of Outreach Activities To Date[PDF]
16	Agenda paper 16: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Risk Components – The sub-LIBOR issue[PDF]
17	Agenda papers 17 to 17C: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Discontinuation of hedge accounting [Zip File]
18	Agenda paper 18 to 18B: Financial Instruments: Replacement of IAS 39: Hedge accounting and the own use scope exception [Zip File]
19	Agenda paper 19 to 19C: Financial Instruments (replacement of IAS 39) – Hedge Accounting: Eligibility of hedged items- groups and net [Zip File]
20	Agenda papers 20 to 20D: Financial Instruments (Replacement of IAS 39)—Hedge Accounting: Hedge accounting disclosures[Zip File]
21	Agenda paper 21: Financial Instruments: Replacement of IAS 39: Hedge accounting: hedges of credit risk using credit [PDF] Agenda paper 21A: Financial Instruments: Replacement of IAS 39: Hedge accounting: hedges of credit risk using credit [PDF] Agenda paper Financial Instruments 21B: Replacement of IAS 39: Hedge accounting: hedges of credit risk using credit derivatives—alternatives to risk components [PDF] Agenda paper Financial Instruments 21B Addendum: Replacement of IAS 39: Hedge accounting: hedges of credit risk using credit derivatives—overview diagram [PDF]
22	Agenda paper 22: Effective Dates [PDF]

Documents

Agenda and running order [posted 19 Oct][PDF]