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Wednesday 29 June 2016

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Meetings calendar


 IASB Meeting October 2015

 

Scheduled meeting of the IASB.

The meeting took place 20 to 22 October 2015

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

Webcast Registration

You can listen to this meeting webcast at any time. Click on the audio icon below and register. Registration is free. The webcast will be available online for a year after the meeting, expiring 22 October 2016. .

 

Day Morning Session Webcast Afternoon Session Webcast
20 October 2015     15:00 - 17:45 BST
21 October 2015 09:00 - 13:00 BST 14:00 - 17:00 BST
22 October 2015 09:00 - 12:00 BST 13:00 - 14:30 BST

Agenda papers

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

 

Agenda paper Title Listen
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: Classification and measurement of financial assets on transition to the new insurance contracts Standard [PDF]
Agenda Paper 2B: Insurance Contracts: Restatement of comparative information on initial application of the new insurance contracts Standard [PDF]
Agenda Paper 2C: Insurance Contracts: Should the new insurance contracts Standard retain the mirroring approach? [PDF]
Agenda Paper 2D: Insurance Contracts: Presentation and disclosures for insurance contracts [PDF]
3 Agenda Paper 3: Leases: Cover memo [PDF]
Agenda Paper 3A: Leases: Sweep Issues [PDF]
Agenda Paper 3B: Leases: Effective Date [PDF]
Agenda Paper 3C: Leases: Disclosure requirements for leases within the scope of IFRS 5 [PDF]
5 Agenda Paper 5: Financial Instruments with Characteristics of Equity research project: Cover note [PDF]
Agenda Paper 5A: Financial Instruments with Characteristics of Equity: Derivatives on own equity [PDF]
6
Agenda Paper 6: Pollutant Pricing Mechanisms: Project overview [PDF]
Agenda Paper 6A: Pollutant Pricing Mechanisms: ETS issues [PDF]
11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Principles of Disclosure — Due process and permission to ballot [PDF]
Agenda Paper 11B: Disclosure Initiative: Amendments to IAS 7—Cash disincentives [PDF]
Agenda Paper 11C: Disclosure Initiative: Amendments to IAS 7— Due process and permission to ballot [PDF]
12 Agenda Paper 12: IFRS Implementation Issues: IFRIC Update [PDF]
Agenda Paper 12A: IFRS Implementation Issues: IAS 23 Borrowing Costs: Borrowing costs on completed qualifying assets [PDF]
Agenda Paper 12B: IFRS Implementation Issues: IFRS 11 Joint Arrangements : Remeasurement of previously held interests—cover memo [PDF]
Agenda Paper 12C: IFRS Implementation Issues: IFRS 11 Joint Arrangements: Remeasurement of previously held interests—Acquisition of control over a joint operation [PDF]
Agenda Paper 12D: IFRS Implementation Issues: IFRS 11 Joint Arrangements: Remeasurement of previously held interests—‘change of interests’ transaction resulting in obtaining joint control [PDF]
Agenda Paper 12E: IFRS Implementation Issues: IFRS 11 Joint Arrangements: Remeasurement of previously held interests—loss of control [PDF]
13 Agenda Paper 13: Definition of a business: Analysis of FASB proposals [PDF]
14 Agenda Paper 14: Different effective dates of IFRS 9 and the new insurance contracts Standard: Cover note [PDF]
Agenda Paper 14A: Difference effective dates of IFRS 9 and the new insurance contracts Standard: Comment letter period [PDF]
Agenda Paper 14B: Different effective dates of IFRS 9 and the new insurance contracts Standard: Applicability of the Deferral and Overlay Approaches for first-time adopters of IFRS [PDF]
18 Agenda Paper 18: Goodwill and Impairment project: Cover paper [PDF]
Agenda Paper 18A: Goodwill and Impairment project: Subsequent accounting for goodwill [PDF]
Agenda Paper 18B: Goodwill and Impairment project: Improving the impairment test [PDF]
20 Agenda Paper 20: Transition Resource Group for Impairment of Financial Instruments: Update on current status [PDF]


Documents