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Monday 24 November 2014

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Meetings calendar


 IASB/FASB Meeting May 2011

 

Scheduled meeting of the IASB, the meeting will take place on the 17 - 19 May 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 17 May No    Yes   
Wednesday 18 May Yes    Yes   
Thursday 19 May 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 Leases: Cover note [reposted 17 May]
Agenda paper 2A: Leases: Shariah-compliant leases � Lessor issues
Agenda paper 2A-appendix: Leases: Shariah-compliant leases � Lessor issues: AOSSG paper
Agenda paper 2B: Leases: Contract modifications or changes in circumstances after the date of inception of the lease
Agenda paper 2C: Leases: Distinguishing between lease accounting approaches
Agenda paper 2D: Leases: Lessee accounting � other-than-finance lease
Agenda paper 2D: Leases: Lessee accounting � other-than-finance lease � appendix A
Agenda paper 2E: Leases: Lessor accounting: Finance leases � measurement and presentation
Agenda paper 2F Leases: Lessor other-than-finance
Agenda paper 2F Leases: Illustration of Approaches � Appendix A
Agenda paper 2F Leases: Illustration of Approaches � Appendix B
Agenda paper 2G Leases: Reassessment of Options in a Lease
Agenda paper 2H Leases: Reassessment of the Discount Rate in a Lease
Agenda paper 2H Leases: Reassessing the Discount Rate When Lease Payments Change: Appendix B
NEW: Agenda paper 2I Leases: Lessee accounting approach [Zip file]
Tuesday 17, Wednesday 18 and Thursday 19 May
3 Agenda paper 3: Insurance Contracts: Cover note and introduction to the risk adjustment/composite margin papers
Agenda paper 3A: Insurance Contracts: Risk adjustment: the story so far
Agenda paper 3B: Insurance Contracts: Risk adjustment: useful financial information
Agenda paper 3C: Insurance Contracts: Risk Adjustment : techniques to meet the objective
Agenda paper 3D: Insurance Contracts: Risk adjustment: comparability and verifiability through disclosure
Agenda paper 3E: Insurance Contracts: Composite margin - overview
Agenda paper 3F: Insurance Contracts: Composite Margin � Profit Realization
Agenda paper 3F-appendix A: Insurance Contracts: Composite Margin � Profit Realization
Agenda paper 3F-Appendix B: Insurance Contracts: Composite Margin � Profit Realization
Agenda paper 3G: Insurance Contracts: Composite Margin � Conceptual Analysis
Agenda paper 3H: Insurance Contracts: Risk adjustment or composite margin?
Agenda paper 3J: Insurance Contracts: Reinsurance
Agenda paper 3I: Insurance Contracts: Disclosure�application of cross-cutting analysis [Zip file]

NEW: Agenda paper 3K: Insurance Contracts: Composite Margin � A Comparison to Risk Adjustment
Tuesday 17, Wednesday 18 and Thursday 19 May
4 Agenda paper 4: Revenue Recognition: Cover note
Agenda paper 4A: Revenue Recognition: Amortisation and impairment
Agenda paper 4B: Revenue Recognition: Disclosures about assets from fulfilment and acquisition costs
Agenda paper 4C: Revenue Recognition: Onerous contracts
Agenda paper 4D: Revenue Recognition: Disclosure and presentation
[Zip file]
Tuesday 17, Wednesday 18 and Thursday 19 May
5 Agenda paper 5: Offsetting Financial Assets and Liabilities: Feedback summary [PDF]
Agenda paper 5A: Offsetting Financial Assets and Liabilities: User Feedback- Addendum to Overall Feedback Summary [PDF]
Tuesday 17 May
6 Agenda paper 6: Financial Instruments - Impairment: General approach after SD [PDF] Thursday 19 May
9 Agenda paper 9: Annual Improvements � 2009�2011 cycle: Testing proposed Annual Improvements against new criteria [PDF]
Agenda paper 9A: Annual Improvements � 2009�2011 cycle: Testing proposed Annual Improvements against new criteria [PDF]
Thursday 19 May
10 Agenda paper 10: Annual Improvements�2010�2012 cycle: Issues that the Committee recommends should not lead to amendments within the scope of the Annual Improvements process [PDF] Thursday 19 May
11 Agenda paper 11: IFRIC Update  [PDF] Thursday 19 May

 

Documents