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Tuesday 02 September 2014

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Meetings diary

Meetings diary


 IASB / FASB meeting March 2011

 

Please note that the agenda has been updated on 18 March. There have been changes to the running order on Monday 21 and Tuesday 22 March.

  • 14-16 March: IASB/FASB joint meeting in London
  • 17 March: IASB meeting in London
  • 21-23 March: IASB/FASB joint meeting in Norwalk

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

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 Morning Register Afternoon Register
Monday 14 March ( IASB/FASB) No    Yes   
Tuesday 15 March ( IASB/FASB) Yes    Yes    
Wednesday 16 March ( IASB/FASB) Yes    Yes   
Thursday 17 March (IASB/FASB) Yes   
Monday 21 March (IASB/FASB) No    Yes   
Tuesday 22 March (IASB/FASB) No    Yes ( 12:00 - 15:15 GMT)


( 16:45 - 21:30 GMT)

 

Wednesday 23 March (IASB/FASB) No    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
2 to 2B Agenda paper 2: Fair Value Measurement: Cover note [PDF]
Agenda paper 2A: Fair Value Measurement: Effective date of an IFRS on fair value measurement [PDF]
Agenda paper 2B: Fair Value Measurement: Transition method and effective date [PDF]
Tuesday 15 March
3 to 3J Agenda paper 3: Insurance Contracts: Cover note
Agenda paper 3A: Insurance Contracts: Alternative Presentation Models
Agenda paper 3A - Appendices: Insurance Contracts: Alternative Presentation Models
Agenda paper 3B: Insurance Contracts: Cover note for risk adjustment education sessions
Agenda paper 3C: Insurance Contracts: Explicit risk adjustment � Jo Oechslin
Agenda paper 3D: Insurance Contracts: Definition of an Insurance Contract
Agenda paper 3D-Appendices C and D: Insurance Contracts: Definition of an insurance contract
Agenda paper 3E: Insurance Contracts: Discount rate - Proposal to use an �ALR� rate
Agenda paper 3F: Insurance Contracts: Discount rate � par contracts
Agenda paper 3G: Insurance Contracts: Discount rate � practical expedient
Agenda paper 3H: Insurance Contracts: Discount rate - comments on a proposal to use an �ALR� rate
Agenda paper 3I: Insurance contracts: Timing of initial recognition
Agenda paper 3J: Insurance Contracts: Composite margin
Agenda paper 3J-Appx A: Insurance Contracts: Composite margin
Agenda paper 3J-Appx B: Insurance Contracts: Composite margin
[Zip file]
Monday 14 and Tuesday 15 March
4 to 4C Agenda paper 4: Financial Instruments: Impairment: Cover memo
Agenda paper 4A: Financial Instruments: Impairment: Accounting for Purchased Debt Instruments subject to Impairment Accounting Please note this observer note has been updated on the afternoon of 16 March
Agenda paper 4B: Financial Instruments: Impairment: Estimating expected losses
Agenda paper 4B slides: Financial Instruments: Impairment

Agenda paper 4C: Financial Instruments: Impairment: Addendum: Accounting for Purchased Debt Instruments subject to Impairment Accounting
[Zip file]
Thursday 17 March
5 to 5D Agenda paper 5: Leases: Cover memo
Agenda paper 5A: Leases: Accounting for short-term leases
Agenda paper 5B: Leases: Supplement: presentation of short-term leases
Agenda paper 5C: Leases: Distinguising Between a Lease and a Purchase or Sale
Agenda paper 5D: Leases: Accounting for Purchase Options - appendix B
[Zip file]
Monday 14 and Tuesday 15 March
6 Not in use
7 to 7B Agenda paper 7: Hedge Accounting: Cover paper�summary of outreach activities and comment letters
Agenda paper 7A: Hedge Accounting: Outreach Summary
Agenda paper 7B: Hedge Accounting: Comment letter summary
re-posted 16 March [Zip file]
Wednesday 16 March
8 Agenda paper 8: Disclosure�cross-cutting issues [PDF]
Agenda paper 8-Appendix A: Disclosure�cross-cutting issues[PDF]
Agenda paper 8-Appendix B: Disclosure�cross-cutting issues [PDF]
Monday 21 March
10-10A Agenda paper 10: Revenue Recognition: Cover note [PDF]
Agenda paper 10A: Revenue Recognition: Collectibility[PDF]
Monday 21 and Wednesday 23 March
10 Agenda paper 10B: Revenue Recognition: Time value of money
Agenda paper 10E: Revenue Recognition: Uncertain consideration � constraining revenue
Agenda paper 10F: Revenue Recognition: Allocating the transaction price
[Zip file]
Tuesday 22 and Wednesday 23 March
11A Agenda paper 11A: Leases: Initial direct costs [PDF] Tuesday 22 and Wednesday 23 March
11-11G Agenda paper 11: Leases: Cover note [PDF]
Agenda paper 11B: Leases: Inception versus commencement[PDF]
Agenda paper 11C: Sale and leaseback transactions: Cover memo [PDF]
Agenda paper 11D: Leases: Sale and leaseback transactions: when does a sale and leaseback transaction occur? [PDF]
Agenda paper 11E: Sale and leaseback transactions: recognition of gains/losses[PDF]
Agenda paper 11F: Leases: Sale and leaseback transactions: partial asset or whole asset approach [PDF]
Agenda paper 11G: Sale and leaseback transactions: Accounting by the lessee [PDF]
Agenda paper 11H: Leases: Determination of the Discount Rate in a Lease [PDF]
Agenda paper 11I: Leases: Contracts that contain a lease - which components to separate [PDF]
Agenda paper 11J: Leases: Contracts that contain a lease � how to allocate between components [PDF]
Monday 21 and Tuesday 22 March
12 Agenda paper 12: Insurance Contracts: Cover note
Agenda paper 12A: Insurance Contracts: Education session on explicit risk adjustment
Agenda paper 12B: Insurance Contracts: Education session on explicit risk adjustment
Agenda paper 12C: Insurance Contracts: Contract Boundary
Agenda paper 12D: Insurance Contracts: Objective for an explicit risk adjustment
Agenda paper 12E: Insurance Contracts: Discounting for ultra long duration cash flows
Agenda paper 12F: Insurance Contracts: Unbundling: Overall considerations
Agenda paper 12G: Insurance Contracts: Bifurcation of embedded derivatives
[Zip file]
Monday 21 and Tuesday 22 March
13 Agenda paper 13: Post-employment benefits and Presentation of Items of Other Comprehensive Income: Effective date � Cover note [PDF] Thursday 17 March
14     Agenda paper 14: Consolidation: Disclosure of risks from sponsoring structured entities [PDF] Thursday 17 March

 

Documents