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Meetings diary

Meetings diary


 IASB / FASB meeting April 2011

 

Scheduled meeting of the IASB / FASB.

The meeting will take place on the 12 - 15 April 2011

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 Session Register Afternoon Session Register
Tuesday 12 April - IASB / FASB Yes    Yes   
Wednesday 13 April - IASB / FASB Yes    Yes   
Thursday 14 April - IASB / FASB Yes    Yes   
Friday 15 April - IASB only Yes     No

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
1A to 1K Agenda paper 1: Leases: Cover memo (updated from last week�s education sessions)
Agenda paper 1A: Leases: Accounting for Variable Lease Payments―Disguised minimum lease payments
Agenda paper 1B: Leases: Accounting for Variable Lease Payments�High Threshold Lease Payments
Agenda paper 1D: Leases: Definition of a Lease
Agenda paper 1D-appendix: Leases: Definition of a Lease � application examples
Agenda paper 1E: Leases: Types of Leases � Cover Memo
Agenda paper 1F: Leases: Types of Leases � Is more than one accounting approach necessary?
Agenda paper 1G: Leases: Determining a lease to be a finance lease or an other-than-finance lease
Agenda paper 1H: Leases: Lessee accounting� other-than-finance lease
Agenda paper 1H: Leases: Lessee accounting� other-than-finance lease: Appendix C
Agenda paper 1I: Leases: Leases: Lessor Accounting � Other-than-finance leases
Agenda paper 1I: Leases: Leases: Lessor Accounting � Other-than-finance leases: Appendix A
Agenda paper 1J: Leases: Lessee Accounting�finance leases
Agenda paper 1K: Leases: Lessor accounting � finance leases (underlying asset)
Agenda paper 1L: Leases: Lessor accounting: Finance leases � measurement
[Zip file]
Tuesday 12, Wednesday 13 and Thursday 14 April
2 to 2E Agenda paper 2: Revenue Recognition: Cover note
Agenda paper 2A: Revenue Recognition: Determining the transaction price: uncertain consideration
Agenda paper 2B: Revenue Recognition: Allocating the transaction price
Agenda paper 2C: Revenue Recognition: Licenses and rights to use intangible assets
Agenda paper 2D: Revenue Recognition: Fulfillment costs
Agenda paper 2E: Revenue Recognition: Sale and repurchase agreements � put option
[Zip file]
Tuesday 12, Wednesday 13 and Thursday 14 2011
3 TBA
4 to 4C Agenda paper 4: Financial Instruments: Impairment: Cover paper and examples [PDF] updated 11 April 
Agenda paper 4A: Financial Instruments: Impairment: Interest income recognition and definition of amortised cost [PDF]
Agenda paper 4B: Financial Instruments: Impairment: Discounted versus undiscounted expected losses [PDF]
Agenda paper 4C: Financial Instruments: Impairment: Non-accrual principle[PDF]
Agenda paper 4D: Financial Instruments: Impairment: Comment letter summary [PDF]
Agenda paper 4E: Financial Instruments: Impairment: Summary of Outreach for Supplementry Document on Impairment [PDF]
Wednesday 13 and Thursday 14 2011
5 Agenda paper 5: Insurance Contacts: Taking stock
Agenda paper 5A: Insurance Contracts: Top down approaches to discount rates   [PFD]
Tuesday 12 April 2011
6 to 6B Agenda paper 6: Financial Instruments: Hedge Accounting: Macro Hedge Accounting: Cover Paper
Agenda paper 6A: Financial Instruments: Hedge Accounting: Macro Hedge Accounting: Managing Portfolios
Agenda paper 6B: Financial Instruments: Hedge Accounting: Macro Hedge Accounting: Preliminary Project Plan  [PDF]
Friday 15 April 2011
7 Agenda paper 7: IFRIC Update  [PDF] Friday 15 April 2011
8 Agenda paper 8: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Hedge accounting for equity investments at fair value through other comprehensive income [PDF] Thursday 14 April
9 Agenda paper 9: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Risk components�the �sub-LIBOR� issue [PDF] Thursday 14 April
10 to 10B Agenda paper 10: Financial Instruments (Replacement of IAS 39)�Hedge Accounting: Eligibility of �cash instruments� as hedging instruments� Cover paper
Agenda paper 10A: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Eligibility of �cash instruments� that are not at fair value through profit or loss as hedging instruments
Agenda paper 10B: Financial Instruments (Replacement of IAS 39)�Hedge Accounting: Eligibility of �cash instruments��Interaction with the fair value option
[Zip file]
Friday 15 April 2011
11 Agenda paper 11: Financial Instruments: Hedge Accounting: Foreign exchange��funding swaps� [PDF] Thursday 14 April

 

Documents