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Joint IASB / FASB Meeting - October 2010

Meetings calendar


 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]