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Monday 21 April 2014

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Meetings diary


 IASB and IASB/FASB 31 May to 2 June 2011

 

The meeting will take place from  31 May to 2 June 2011

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

* Please note the agenda has been updated on 31 May 2011 *

 

Observers:

To register for this meeting, please send an email to meetings@ifrs.org. Please state your name, company, and details of which days/sessions you would like to attend

Webcast Registration

You can register for this webcast any time up to the webcast starting. Shortly after the webcast has finished, a recording of this webcast / meeting will be available though the link above for a further 90 days. After 90 days, the recording will to be available from the relevant project pages.

Day Session Register
Tuesday 31 May - IASB / FASB [12:00 � 18:30] Yes   
Wednesday 1 June - IASB / FASB [ 09:30 � 12:00] Yes   
Wednesday 1 June - IASB / FASB [13:00 � 17:15] Yes   
Thursday 2 June - IASB only [ 14:30 � 17:00] Yes   

Agenda papers to be discussed

The following agenda papers will be discussed at this week's meeting, to access, click on the titles below. Any changes to dates will be posted in red.

Agenda paper Title     Date to be discussed
1 Agenda paper 1A: Offsetting Financial Assets and Liabilities: Cover Note - Unit of account and collateral
Agenda paper 1B: Offsetting Financial Assets and Liabilities: Board education session
Agenda paper 1B-appendix A: Offsetting Financial Assets and Liabilities: Spectrum of collateral / margin payments
Agenda paper 1B-appendix B: Offsetting Financial Assets and Liabilities: Scenarios of payment schedules for offsetting
Agenda paper 1B-appendix C: Offsetting Financial Assets and Liabilities: Payment netting � piercing the unit of account
Agenda paper 1B-appendix D: Offsetting Financial Assets and Liabilities: Variation margin
Agenda paper 1B-appendix E: Offsetting Financial Assets and Liabilities: Types of margin/collateral
Agenda paper 1C: Offsetting Financial Assets and Liabilities: Cover Note �Educational Session: Spectrum of collateral and margin payments
Agenda paper 1C-appendix: Offsetting Financial Assets and Liabilities: Educational Session: Spectrum of collateral and margin payments: ISDA presentation
[Zip file]
Wednesday 1 June
2 Agenda paper 2: Leases: Cover memo
Agenda paper 2A: Leases: Lessee accounting: subsequent measurement issues
Agenda paper 2B: Leases: Residual Value Guarantees―Lessees
Agenda paper 2B-appendix B: Leases: Residual Value Guarantees―Lessees - example
[Zip file]
Wednesday 1 June
3 Agenda paper 3: Insurance Contracts: Cover note
Agenda paper 3A: Insurance Contracts: Reinsurance
[Zip file]
Tuesday 31 May
4 Agenda paper 4: Revenue Recognition: Cover note
Agenda paper 4B: Revenue Recognition: Production costs under long-term production programs
[Zip file]
Tuesday 31 May
5 Agenda paper 5: Financial Instruments: Macro Hedge Accounting: Education Session: Risk Management of Banks
Agenda paper 5A: Financial Instruments: Macro Hedge Accounting: Education Session: Risk Management of Banks: Toronto Dominion Bank Group presentation
Agenda paper 5B: Financial Instruments: Macro Hedge Accounting: Education Session: Risk Management of Banks: EBF presentation [Zip file]
Wednesday 1 June
6 Agenda paper 6: Presentation of Items of Other Comprehensive Income: Effective date [PDF] Thursday 2 June
7 Agenda paper 7: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Options as hedging instruments�Cover paper
Agenda paper 7A: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Costs of hedging
Agenda paper 7B: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Accounting for time value of options
Agenda paper 7C: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Designating combinations of options as the hedging instrument
[Zip file]
Thursday 2 June
8 Agenda paper 8: Financial Instruments (Replacement of IAS 39)�Hedge Accounting: Rebalancing (adjustments to the hedge ratio) [PDF] Thursday 2 June
9 Agenda paper 9: Financial Instruments (Replacement of IAS 39)�Hedge Accounting: (No) voluntary discontinuation�clarification [PDF] Thursday 2 June
11 Agenda paper 11: Financial Instruments (replacement of IAS 39) - hedge accounting: Example of 'hedging' a forecast purchase of an equity instrument [PDF] Thursday 2 June

 

Documents