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Thursday 28 August 2014

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Meetings diary


 IASB / FASB Meeting June 2011

 

Meeting of the IASB / FASB

The meeting will take place on the  13 to 15 June 2011 (no public sessions planned for 16 or 17 June)

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
Monday 13 June Yes    Yes   
Tuesday 14 June Yes    Yes   
Wednesday 15 June 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
1 Not used
2 Agenda paper 2: Leases: Cover memo Posted 13 June
Agenda paper 2A: Leases: Lessor accounting
Agenda paper 2A - appendices A1-A4: Leases: Lessor accounting
Agenda paper 2B: Leases: Sub-leases
Agenda paper 2C: Leases: Accounting for short-term leases
Agenda paper 2D: Leases: Shariah-compliant leases � Lessor issues
Agenda paper 2D-appendix: Leases: Shariah-compliant leases � Lessor issues
[Zip file]
Monday 13 and Tuesday 14 June
3 Agenda paper 3: Insurance Contracts: Cover note
Agenda paper 3A: Insurance Contracts: Statement of comprehensive income
Agenda paper 3A-appendix A: Insurance Contracts: Statement of comprehensive income
Agenda paper 3A-appendix B: Insurance Contracts: Statement of comprehensive income
Agenda paper 3B: Insurance Contracts: Whether to unlock the residual margin
Agenda paper 3C: Insurance Contracts: How to unlock the residual margin
Agenda paper 3D: Insurance Contracts: Allocation of the residual margin
Agenda paper 3E: Insurance Contracts: Acquisition costs revisited
Agenda paper 3F: Insurance Contracts: Cross cutting considerations on acquisition costs
[Zip file]
Monday 13 and Tuesday 14 June
4 Agenda paper 4: Revenue Recognition: Cover note
Agenda paper 4A: Revenue from contracts with customers: Transition requirements
Agenda paper 4B: Revenue Recognition: Effect of the proposed model on telecom (and other) companies
Agenda paper 4C: Revenue Recognition: Re-exposure of the revenue standard
Agenda paper 5D: Offsetting Financial Assets and Liabilities: Right of offset: Unconditional and legally enforceable
[Zip file]
Tuesday 14 June and Wednesday 15 June
5 Agenda paper 5: Offsetting Financial Assets and Liabilities: Cover note
Agenda paper 5A: Offsetting Financial Assets and Liabilities: Offsetting approaches � Unconditional and conditional rights of set-off
Agenda paper 5A-appendix A: Offsetting Financial Assets and Liabilities: Offsetting approaches � Unconditional rights of set-off (Alternative 1)
Agenda paper 5A-appendix B: Offsetting Financial Assets and Liabilities: Currently enforceable right of set-off and intention to offset (Alternative 2)
Agenda paper 5A-appendix C: Offsetting Financial Assets and Liabilities: Offsetting approaches � Conditional rights of set-off (Alternative 3)
Agenda paper 5B: Offsetting Financial Assets and Liabilities: Unit of account and treatment of collateral
Agenda paper 5C: Offsetting Financial Assets and Liabilities: Simultaneous settlement and intent criteria
Agenda paper 5D:Offsetting Financial Assets and Liabilities: Topic Right of offset: Unconditional and legally enforceable [Zip file]
Tuesday 14 and Wednesday 15 June
6 Agenda paper 6: Summary of FASB�s Tentative Classification and Measurement Model for Financial Instruments Tuesday 14 June
7 Agenda paper 7: Summary of FASB Investment Properties project Monday 13 June
8 Agenda paper 8: Impairment: Three-bucket approach  [PDF] Slides to accompany Agenda paper 8: Impairment: Three-bucket approach[PDF] Posted 15 June Wednesday 15 June
9 Agenda paper 9: Consolidations: Exposure draft Investment Entities � sweep issues [PDF Wednesday 15 June
11 Agenda paper 11: Annual Improvements: Comment period for the Improvements to IFRSs Exposure Draft to be published in June 2011 [PDF] Wednesday 15 June
12 Agenda paper 12: Agenda consultation: Proposed timetable [PDF] Posted 13 June Wednesday 15 June

 

Documents