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Meetings diary

Meetings calendar


 IASB Meeting February 2015

 

Scheduled meeting of the IASB.

The meeting took place on 18 to 20 February 2015

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

 

Agenda papers discussed

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

  
Agenda paper Title Recording
1 Agenda Paper 1: IASB Update [PDF] -
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF] [Updated 10 February 2015 - editorial changes]
Agenda Paper 2A: Insurance Contracts: Level of aggregation: application to contracts with participation features [PDF]
3 Agenda Paper 3: Leases: Cover memo [PDF]
Agenda Paper 3A: Leases: Transition—Leases Previously Classified as Operating Leases [PDF]
Agenda Paper 3B: Leases: Transition—Sale and Leaseback Transactions [PDF]
Agenda Paper 3C: Leases: Transition—Subleases [PDF]
Agenda Paper 3D: Leases: Transition—Definition of a Lease [PDF]
Agenda Paper 3E: Leases: Leases of Small Assets [PDF]
Agenda Paper 3F: Leases: Subleases Sweep Issue: Discount Rate [PDF]
4 Agenda Paper 4: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: Comment letter analysis [PDF]
Agenda Paper 4A: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: Feedback summary: general overview [PDF]
Agenda Paper 4B: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging: Comment letter analysis [PDF]
Agenda Paper 4C: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging; Feedback summary: users of financial statements [PDF]
5 Agenda Paper 5: Comprehensive review of the IFRS for SMEs: Future reviews of the IFRS for SMEs [PDF]
7 Agenda Paper 7: Revenue from Contracts with Customers: Cover paper [PDF]
Agenda Paper 7A: Revenue from Contracts with Customers: Implications of amending IFRS 15 before the mandatory effective date [PDF]
Agenda Paper 7B: Revenue from Contracts with Customers: Licenses of intellectual property—issues emerging from TRG discussions [PDF]
Agenda Paper 7C: Revenue from Contracts with Customers: Identifying performance obligations [PDF]
FASB Memo 1: Revenue Recognition—Licenses of Intellectual Property [PDF]
FASB Memo 1: Revenue Recognition—Identifying Performance Obligations [PDF]


9 Agenda Paper 9: Rate-regulated Activities: Research Project: Initial analysis of responses [PDF]
11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF] Agenda Paper 11A: Disclosure Initiative: Principles of Disclosure—Non-IFRS Information [PDF]
Agenda Paper 11B: Disclosure Initiative: Principles of Disclosure—Alternative Performance Measures [PDF]
Agenda Paper 11C: Disclosure Initiative: Principles of Disclosure—Other Non-IFRS Information [PDF]
Agenda Paper 11D: Disclosure Initiative: Principles of Disclosure—Supporting Material for Papers 11A, 11B and 11C [PDF]
12 Agenda Paper 12A: IFRS IC: Narrow-scope amendments to IAS 19 Employee Benefits and IFRIC 14 IAS19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction: Summary of due process followed [PDF]
Agenda Paper 12B: IFRS IC: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed Amendments to IFRS 10 and IAS 28 (2015)): Summary of due process [PDF]
Agenda Paper 12C: IFRS IC: IFRIC Update [PDF]
13 Agenda Paper 13: Post-implementation Review IFRS 3 Business Combinations: Next steps [PDF]
Documents