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Monday 22 September 2014

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Meetings diary


 IASB / FASB Meeting July 2011

 

Meeting of the IASB

The meeting will take place on the  20 to 22 July 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 from the link below 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
Wednesday 20 July Yes    Yes   
Thursday 21 July Yes    Yes    
Friday 22 July Yes    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 Agenda paper 2: Financial Instruments: Replacement of IAS 39: Effective date of IFRS 9 [PDF]
*NEW* Agenda paper 2A: Financial Instruments: Replacement of IAS 39: Comment period for an exposure draft for the effective date of IFRS
Friday 22 July
3 Agenda paper 3: Offsetting Financial Assets and Liabilities: Disclosures � Cover Note
Agenda paper 3A: Offsetting Financial Assets and Liabilities: Disclosures � Scope
Agenda paper 3B: Offsetting Financial Assets and Liabilities: Disclosures - Alternatives
 [Zip file]
Thursday 21 and Friday 22 July
4 Agenda paper 4: Agenda consultation: Update [PDF] Wednesday 20 July
5 Agenda paper 5: Leases: Cover memo
Agenda paper 5: Leases: Cover memo - Appendix A
Agenda paper 5A : Leases : Leases: Presentation: Lessee Statement of Financial Position
Agenda paper 5B : Leases : Leases: Lessee Statement of Cash Flows
Agenda paper 5C: Leases: Lessee Disclosures � Short Term Leases
Agenda paper 5D: Leases: Lessee Disclosures
Agenda paper 5D: Leases: Lessee Disclosures � Appendix B � Illustrations
Agenda paper 5E: Leases: Accounting for Variable Lease Payments―Variable lease payments that depend on an index or a rate
Agenda paper 5E-Appendix A: Leases: Illustrative reassessment examples of variable lease payment
Agenda paper 5F: Leases: Embedded derivatives
Agenda paper 5G: Leases: Lessor Accounting
Agenda paper 5G-addendum: Lessor Accounting�Addendum to Agenda Paper 5G / memo 193g
  [Zip file]
Wednesday 20 and Thursday 21 July
6 Agenda paper 6: Offsetting Financial Assets and Liabilities: Cover note
Agenda paper 6A: Offsetting Financial Assets and Liabilities: Offsetting model - IFRSs
Agenda paper 6B: Offsetting Financial Assets and Liabilities: Unit of account and treatment of collateral
Agenda paper 6C: Offsetting Financial Assets and Liabilities: Simultaneous settlement and intent criteria
Agenda paper 6D: Offsetting Financial Assets and Liabilities: Right of offset: Unconditional and legally enforceable
[Zip file]
Friday 22 July
7 Agenda paper 7: Financial Instruments: Impairment: Cover memo
Agenda paper 7A: Financial instruments: Impairment: Transfer between buckets
* NEW* Slides to accompany Agenda paper 7A: Financial instruments: Impairment: Transfer between buckets
Agenda paper 7B: Financial instruments: Impairment: Bucket 1 measurement [Zip file]
Wednesday 20 July
8 Agenda paper 8: Insurance contracts: Cover note
Agenda paper 8A: Insurance contracts: Premium allocation approach: Overview
Agenda paper 8B: Insurance contracts: Premium allocation approach � a simplification of the building block approach
Agenda paper 8C: Insurance contracts: Premium Allocation Approach: A Two Model Solution
[Zip file]
Thursday 21 July
9         Agenda paper 9: Slides for ICAS-NZICA disclosure report education session
Please  click here for the full report of ICAS and NZICA.
Thursday 21 July
10 Agenda paper 10: Revenue Recognition: Effective Dates and Transition Methods: Cover Memo
Agenda paper 10A: Revenue Recognition: Effective Date and Transition Methods: Summary of Additional Outreach
Agenda paper 10B: Revenue Recognition: Effective Date and Transition Methods: Early application and early adoption
Agenda paper 10C: Revenue Recognition: Revenue from Contracts with Customers: Effective date and early application
[Zip file]
Friday 22 July
11 Agenda paper 11: IFRS Interpretations Committee: Update from last meeting Friday 22 July
12 Agenda paper 12: Financial Instruments: Hedge Accounting: Accounting for forward points [PDF] Wednesday 20 July and Friday 22 July
13 Agenda paper 13: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Groups and net positions�Net position cash flow hedges [PDF] Wednesday 20  and Friday 22 July
14 Agenda paper 14: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Groups and net positions�net presentation in a separate line item in the income statement [PDF] Wednesday 20 and Friday 22 July
15 Agenda paper 15: Financial Instruments (Replacement of IAS 39)�Hedge accounting: Hedged items�aggregated exposures [PDF] Wednesday 20 and Friday 22 July

 

Documents