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Tuesday 02 September 2014

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Meetings

Meetings diary


 IASB Meeting June 2014

Scheduled meeting of the IASB.

This meeting took place on the 17 to 19 June 2014


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

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 17 June 10.30 - 13.00 *
Wednesday 18 June 12.30 - 17.10
Thursday 19 June 09.00 - 12.00 13.00 - 16.00

* Due to a technical problem this session was not webcast live. The recordings are available below. We apologise for any inconvenience caused.

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: Determining discount rates when there is lack of observable data
[PDF]
Agenda Paper 2B: Insurance Contracts: Non-targeted issues: Asymmetrical treatment of gains from reinsurance contracts [PDF]
Agenda Paper 2C: Insurance Contracts: Non-targeted issues: Level of aggregation [PDF]
Agenda Paper 2D: Insurance Contracts: The identification of underlying items [PDF]

3 Agenda Paper 3: Leases: Cover memo [PDF]
Agenda Paper 3A: Leases: Subleases [PDF]
Agenda Paper 3B: Leases: Lessee Balance Sheet Presentation [PDF]
Agenda Paper 3C: Leases: Cash flow presentation [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 other comprehensive income [PDF]
Agenda Paper 10C: Conceptual Framework: Elements – economic resources and economic benefits [PDF]
Agenda Paper 10D: Conceptual Framework: Asset and liability definitions – executory contracts [PDF]
Agenda Paper 10E: Conceptual Framework: Unit of account [PDF]
Agenda Paper 10F: Conceptual Framework: Presentation and disclosure – communication aspects [PDF]
Agenda Paper 10G: Conceptual Framework: Presentation and disclosure – materiality [PDF]
Agenda Paper 10H: Conceptual Framework: Equity – distinction between liabilities and equity [PDF]
Agenda paper 10I: CF: Liabilities and Equity: Education Session supplementary material to accompany Agenda Paper 10H [PDF] [added 18 June 13.25]

12 Agenda Paper 12A: IFRS IC related: IFRIC Update [PDF]
Agenda Paper 12B: IFRS IC related: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28): Due process considerations [PDF]
Agenda Paper 12C: IFRS IC related: Narrow–scope amendments to IFRS 2 –Clarifications of Classification and Measurement of Share based Payment Transactions: Summary of Due Process followed [PDF]
Agenda Paper 12D: IFRS IC related: Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12): Cover note [PDF]
Agenda Paper 12D (i): IFRS IC related: Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12): Amending mandatory guidance, transition and other drafting issues [PDF]
Agenda Paper 12D (ii): IFRS IC related: Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12): Summary of Due Process followed [PDF]
13 Agenda Paper 13: Annual Improvements:  to IFRSs 2012–2014 Cycle (ED/2013/11)—Comment letter analysis : Cover note [PDF]
Agenda Paper 13A: Annual Improvements: IFRSs 2012-2014 Cycle (ED/2013/11)—Comment letter analysis: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations—Changes in methods of disposal
[PDF]
Agenda Paper 13B: Annual Improvements: IFRSs 2012-2014 Cycle (ED/2013/11): IFRS 7 Financial Instruments: Disclosures—Servicing Contracts [PDF]
Agenda Paper 13C: Annual Improvements: IFRSs 2012-2014 Cycle (ED/2013/11)—Comment letter analysis: IFRS 7 Financial Instruments: Disclosure—Applicability of the Amendments to IFRS 7 to interim financial statements [PDF]
Agenda Paper 13D: Annual Improvements: to IFRSs 2012-2014 Cycle (ED/2013/11)—Comment letter analysis: IAS 19 Employee Benefits–Discount rate: regional market issue [PDF]
Agenda Paper 13E: Annual Improvements: to IFRSs 2012-2014 Cycle (ED/2013/11)—Comment letter analysis: IAS 34 Interim Financial Reporting—Disclosure of information ‘elsewhere in the interim financial report’ [PDF]
Agenda Paper 13F: Annual Improvements: Project –2012-2014 Cycle: Staff draft of proposed wording for final amendments–changes tracked from 2014 Bound Volume [PDF]
14 Agenda Paper 14: Business combinations under common control:  Scope of the research project [PDF] 
15 Agenda paper 15 - Research project on discount rates – review of existing requirements:  Approach to the research [PDF]

 

Documents