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IASB meeting

Meetings diary


 IASB Meeting November 2012

 

Scheduled meeting of the IASB.

The meeting will take place from the 19 to 21 November 2012

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.

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.

NOTE: A 15minute session on Levies has been added to Monday 19 November and Apenda paper 10 and 10A has been added for Wednesday 21 November

Agenda paper Title     Date to be discussed
1 Agenda Paper 1: Admin Update [PDF]
2 Agenda Paper 2: Insurance Contracts: Cover note for joint meeting
Agenda Paper 2A: Insurance Contracts: Discount rate – Contracts’ whose cash flows to which mirroring does not apply to but are affected by expected asset returns
[Zip file]
3 Agenda Paper 3: Insurance Contracts: Cover note for IASB meeting
Agenda Paper 3A: Insurance Contracts: Presentation and disclosures – Proposed drafting
Agenda Paper 3B: Insurance Contracts: Presentation and disclosures – Presentation of insurance contracts in the financial statements
Agenda Paper 3C: Insurance Contracts: Presentation and disclosures – Disclosures relating to participating contracts, earned premium presentation and transition
Aenda Paper 3D: We no longer plan to discuss this paper at this meeting
Agenda Paper 3E: Insurance Contracts: Fieldwork - Planning
 [Zip file]
4 Agenda Paper 4: Conceptual Framework: Overview
Agenda Paper 4A: Conceptual Framework: The Reporting Entity
[Zip file]

5 Agenda Paper 5: Impairment: Cover note
Agenda Paper 5A: Impairment: Summary
Agenda Paper 5B: Impairment: Criteria for recognition of lifetime loss recognition
Agenda Paper 5C: Impairment: Methods and information to assess criteria
Agenda Paper 5D: Impairment: Summary of views on the Supplementary Document
Agenda Paper 5E: Impairment: Disclosures: Simplified approach in the three bucket model
Agenda Paper 5F: Impairment - Current Expected Credit Loss Model
Paper 5F posted 19 November {Zip file]

6 Agenda Paper 6: Due Process Documents: Cover note
Agenda Paper 6A: Due Process Documents: Accounting for the sale or contribution of assets between an investor and its associate or joint venture (Proposed amendments to IFRS 10 and IAS 28) - Summary of Due Process followed
Agenda Paper 6B: Due Process Documents: Acquisition of an Interest in a Joint Operation (Proposed amendments to IFRS 11 Joint Arrangements) - Summary of Due Process followed
 [Zip file]
7 Agenda Paper 7: Revenue Recognition: Cover paper
Agenda Paper 7A: Revenue Recognition: Constraining the cumulative amount of revenue recognised – Cover note
Agenda Paper 7B: Revenue Recognition: Constraining the cumulative amount of revenue recognised – application of the requirements
Agenda Paper 7C: Revenue Recognition: Constraining the cumulative amount of revenue recognised – placement of constraint (Step 3 v Step 5)
Agenda Paper 7E: Revenue Recognition: Collectibility
Agenda Paper 7F: Revenue Recognition: Implementation guidance: Licenses
Agenda Paper 7G: Revenue Recognition: Implementation guidance: Licenses – illustrative examples
[Zip file]
8 Agenda Paper 8: Offsetting Disclosures—Amendments to IFRS 7 (Update) [PDF]
9 Agenda Paper 9: Levies [PDF]
10 Agenda Paper 10: FSB Enhanced Disclosure Task Force [PDF]
Agenda Paper 10A: EDTF-Education [PDF] posted 21 November

 

Documents