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Friday 22 August 2014

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Meetings diary

Meetings diary


 IASB Meeting July 2014

Scheduled meeting of the IASB.

The meeting will take place on the 22 to 24 July 2014


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 from the link below for a further year. After that time, the recording will be available from the relevant project pages.

Day Morning Session Register Afternoon Session Register
Tuesday 22 July 10:30 – 13:00 BST 14:00 – 15:00 BST
Wednesday 23 July 09:00 – 12:00 BST 13:00 – 17:00 BST
Thursday 24 July 09:00 – 13:15 BST 13:15* – 16:45 BST

*The afternoon session on Thursday 24 July will now start at 13.15

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 Listen
1 Agenda Paper 1: IASB Update [PDF]
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: OCI mechanics for contracts with participating features [PDF]
Agenda Paper 2B: Insurance Contracts: Rate used to accrete interest and calculate the present value of cash flows that unlock the contractual service margin [PDF]
Agenda Paper 2C: Insurance Contracts: Changes in accounting policy [PDF]
3 Agenda Paper 3: Leases: Cover memo [PDF]
Agenda Paper 3A: Leases: Sale and leaseback transactions [PDF]
Agenda Paper 3B: Leases: Lessor disclosure requirements [PDF]
8 Agenda Paper 8: Research Programme: Project priorities [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: Summary of tentative decisions [PDF]
Agenda Paper 10B: Conceptual Framework: Profit or loss and OCI: clarifying the proposed approach [PDF]
Agenda Paper 10C: Conceptual Framework: Liability definition—present obligation [PDF]
Agenda Paper 10D: Conceptual Framework: Asset definition: control [PDF]
Agenda Paper 10E: Conceptual Framework: Derecognition [PDF]
Agenda Paper 10F: Conceptual Framework: Presentation and disclosure: scope and content [PDF]
Agenda Paper 10G: Conceptual Framework: Other elements [PDF]
Agenda Paper 10H: Conceptual Framework: Business model [PDF]
Agenda Paper 10I: Conceptual Framework: Transition and effective date [PDF]
Agenda Paper 10J: Conceptual Framework: Measurement – Objective and the effect of the qualitative characteristics [PDF]
Agenda Paper 10K: Conceptual Framework: Measurement – Measurement categories [PDF]
Agenda Paper 10L: Conceptual Framework: Measurement – Cash-flow-based measurements [PDF]


11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Establishing a consultative group [PDF]
Agenda Paper 11B: Disclosure Initiative: Amendments to IAS 7—Reconciliation of liabilities related to financing activities—summary of feedback [PDF]
Agenda Paper 11C: Disclosure Initiative: Amendments to IAS 7—Disclosure about restrictions on cash and cash equivalents [PDF]
Agenda Paper 11D: Disclosure Initiative: Amendments to IAS 7 – Summary of Due Process [PDF]
Agenda Paper 11E: Disclosure Initiative—Principles of Disclosure (POD): Cross-referencing [PDF]
Agenda Paper 11F: Disclosure Initiative: Research Programme – Financial Statement Presentation [PDF]
12 Agenda Paper 12A: IFRS IC Issues: Finalisation of Annual Improvements to IFRSs 2012-2014 Cycle: Summary of Due Process followed [PDF]
Agenda Paper 12B: IFRS IC Issues: Annual Improvements to IFRSs (2013-2015 cycle and 2014-2016 cycle): Proposal to stop the Annual Improvements to IFRSs 2013-2015 cycle and to initiate the Annual Improvements to IFRSs 2014-2016 cycle [PDF]
Agenda Paper 12C: IFRS IC Issues: Matters arising from the IFRS Interpretations Committee: Accounting for a structure that appears to lack the physical characteristics of a building [PDF]

 

Documents