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Saturday 01 November 2014

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 IASB Meeting April 2014

 

The meeting took place on the 22 to 25 April 2014

Location: IASB Boardroom, First Floor, 30 Cannon Street, London EC4M 6XH

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below.

 

Agenda paper Title Date to be discussed
1 Agenda Paper 1: IASB Update [PDF]
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Insurance contract revenue [PDF]
Agenda Paper 2B: Insurance Contracts: Insurance contract revenue - examples [Reposted on 15 April] [PDF]
Agenda Paper 2C: Insurance Contracts: Project plan for the non-targeted issues [PDF]

3 Agenda Paper 3: Leases: Cover memo [PDF]
Agenda Paper 3A: Leases: Lease modifications and contract combinations [PDF]
Agenda Paper 3B: Leases: Variable Lease Payments [PDF]
Agenda Paper 3C: Leases: In-Substance Fixed Payments [PDF]
Agenda Paper 3D: Leases: Discount Rate [PDF]

9 Agenda Paper 9: Rate-regulated Activities: Research project; Due process and permission to ballot [PDF]
10 Agenda Paper 10: Conceptual Framework: Cover paper [PDF]
Agenda Paper 10A: Conceptual Framework: Strategy for redeliberations [PDF]
Agenda Paper 10B: Conceptual Framework: Initial strategy: Liabilities and equity [PDF]
Agenda Paper 10C: Conceptual Framework: Initial strategy: Measurement [PDF]
Agenda Paper 10D: Conceptual Framework: Initial strategy: Profit or loss and other comprehensive income [PDF]
Agenda Paper 10E: Conceptual Framework: Purpose and status of the Conceptual Framework [PDF]
11 Agenda Paper 11: Disclosure Initiative-Principles of disclosure:  Scoping the project [PDF]
12 Agenda Paper 12A: IFRIC Update [PDF]
Agenda Paper 12B: Administrative session: Review of the IFRS Interpretations Committee’s activity [PDF]
Agenda Paper 12C: Narrow scope amendments to IFRS 2 Share based Payment: Cover Note [PDF]
Agenda Paper 12D(i): Narrow scope amendments to IFRS 2 Share based Payment: Classification of share based payments in which the manner of settlement is contingent on future events [PDF]
Agenda Paper 12D(ii): Narrow scope amendments to IFRS 2 Share based Payment: Other issues including the accounting for reclassification of share based payments in which the manner of settlement is contingent on future events [PDF]
Agenda Paper 12E: Narrow scope amendments to IFRS 2 Share based Payment; Modification of a share based payment transaction from cash settled to equity settled [PDF]
Agenda Paper 12F: Narrow scope amendments to IFRS 2 Share based Payment: Transition requirements [PDF]
Agenda Paper 12G: Narrow scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Summary of Due Process followed [PDF]

13 Agenda Paper 13: The Research programme- Cover paper [PDF]
Agenda Paper 13A: The Research programme [PDF]
Agenda Paper 13B: Financial Instruments with Characteristics of Equity research project: Project plan [PDF]
14 Agenda Paper 14: Agriculture: Bearer Plants:  Due process steps and permission for balloting [PDF]
15 Agenda Paper 15: Equity Method in Separate Financial Statements: Cover note [PDF]
Agenda Paper 15A: Equity Method in Separate Financial Statements: Other decisions [PDF]
Agenda Paper 15B: Equity Method in Separate Financial Statements: Summary of due process followed [PDF]

 

 

Documents