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Skip Navigation LinksMeetings diaryIASB Board Meeting September 2010

Meetings diary


 IASB Board Meeting September 2010

 

Scheduled meeting of the IASB Board

Board meeting sessions are planned for Tuesday 14 September, Wednesday 15 September and Thursday 16 September. We are not currently planning to hold sessions on Monday 13 September or Friday 17 September.

Agenda papers

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

Agenda paper Title    
2 Agenda paper 2: Financial instruments with characteristics of equity: Moving Forward [PDF]
Agenda paper 2A: Financial instruments with characteristics of equity: Summary of External Review Comments [PDF]
3 Agenda papers 3A to 3E: Annual Improvements - 2009-2011 cycle: IFRS 1 First-time Adoption - Repeat Application of IFRS 1 [Zip File]
4 Agenda paper 4: Management Commentary: Request for permission to begin the ballot process [PDF]
5 Agenda paper 5: Fair value option for financial liabilities: Cover note [PDF]
Agenda paper 5A: Fair value option for financial liabilities: Whether the effects of changes in a liability’s credit risk [PDF]
Agenda paper 5B: Fair value option for financial liabilities: How to determine the effects of changes in a liability’s [PDF]
Agenda paper 5C: Feedback on IFRS 9—non-recourse assets and constant maturity assets [PDF]
6 Agenda paper 6: Amendment to IFRS 1 – First-time Adoption of International Financial Reporting Standards: Presenting IFRS financial statements after a period of severe hyperinflation [PDF]
Appendix A to Agenda paper 6 – Proposed amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards [PDF]
7 Agenda paper 7: Liabilities—IFRS to replace IAS 37 [PDF]
Agenda paper 7(Appendix A): Liabilities—IFRS to replace IAS 37: Comment letter summary – main issues [PDF]
Agenda paper 7(Appendix B): Liabilities—IFRS to replace IAS 37: What’s wrong with IAS 37? [PDF]
8  Agenda papers 8 to 8C: Offsetting of financial assets and liabilities[Zip File]
Agenda paper 8D - Balance Sheet Offsetting: Legal Enforceability [PDF]
9  Agenda paper 9: Fair value measurement: Cover note[PDF]
Agenda paper 9A: Fair value measurement: Comment letter summary [PDF]
Agenda paper 9B: Fair value measurement: Project plan [PDF]
10 Agenda papers 10 to 10C: Emissions Trading Schemes [Zip File]
11 Agenda papers 11A to 11C: Post-employment benefits [Zip File] 
12 Agenda papers 12 to 12D: Rate-regulated Activities: Summary and questions for the Board [Zip File]
13 Agenda papers 13 to 13C: Financial Instruments: Impairment: Education Session [Zip File]
14 Agenda paper 14: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Group hedging – cover paper [PDF]
Agenda paper 14A: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Hedge accounting for groups of hedged items including net positions [PDF]
Agenda paper 14B: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Portfolio hedging of interest rate risk – summary of issues [PDF] 
15 Agenda paper 15: Financial Instruments: Replacement of IAS 39: Amortised Cost and Impairment– [PDF]
16  Agenda papers 16 to 16D: Financial Instruments: Replacement of IAS 39: Hedge accounting presentation: basis adjustments and hedging FX risk of firm commitments[Zip File] 
17 Agenda paper 17: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Scope of hedge accounting disclosures [PDF] 
18 Agenda paper 18: IAS 32 Financial Instruments: Presentation: Put options written over non-controlling interests [PDF] 
19 Agenda paper 19: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Measurement of Ineffectiveness – Principles (Cover Paper) [PDF]
Agenda paper 19A: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Measurement of ineffectiveness – Impact of the time value of money [PDF]
Agenda paper 19B: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Effectiveness testing – Use of the hypothetical derivative [PDF] 
20  Agenda paper 20: Interpretations Committee: IFRS 2 Share-based Payment: Topic Vesting and Non-vesting conditions[PDF]