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Friday 25 April 2014

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IASB Meeting

Meetings diary


 IASB Meeting April 2013

 

Scheduled meeting of the IASB.

This meeting took place on the  23 to 26 April 2013

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

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below.

Agenda paper Title     Listen
1 Agenda paper 1: IASB Update [PDF]
8 Agenda paper 8: Comprehensive review of the IFRS for SMEs: Cover Paper
Agenda paper 8A: Comprehensive review of the IFRS for SMEs: Development of the IFRS for SMEs (education session)
Agenda paper 8B: Comprehensive review of the IFRS for SMEs: Scope of the IFRS for SMEs – Considering use by publicly accountable entities
Agenda paper 8C: Comprehensive review of the IFRS for SMEs: New and revised IFRSs
Agenda paper 8D: Comprehensive review of the IFRS for SMEs: Accounting policy options
Agenda paper 8E: Comprehensive review of the IFRS for SMEs:  Optional fallback to full IFRSs for financial instruments
Agenda paper 8F: Comprehensive review of the IFRS for SMEs: Income Tax
Agenda paper 8G: Comprehensive review of the IFRS for SMEs: Other questions in the Request for Information
[Zip File]


10 Agenda paper 10: Conceptual Framework: Cover note
Agenda paper 10A: Conceptual Framework: Purpose and Status of the Conceptual Framework: Cover Paper
Agenda paper 10A(a): Conceptual Framework: Draft discussion paper Purpose and status of the Conceptual Framework
Agenda paper 10B: Conceptual Framework: Elements of financial statements: Cover paper
Agenda paper 10B(a): Conceptual Framework: Draft discussion paper: Elements of financial statements
Agenda paper 10C: Conceptual Framework: Cover paper for Section 3- Additional guidance to support the asset and liability definitions
Agenda paper 10C(a): Conceptual Framework: Draft discussion paper: Section 3 Additional guidance to support the asset and liability definitions
Agenda paper 10D: Conceptual Framework: Recognition and derecognition Cover Paper
Agenda paper 10D(a): Conceptual Framework:  Draft Discussion paper Recognition and derecognition
Agenda paper 10E: Conceptual Framework: Cover paper for Section 5: Definition of equity and distinction between liabilities and equity instruments
Agenda paper 10E(a): Conceptual Framework: Draft Discussion paper Elements of financial statements: definition of equity and distinction between liabilities and equity instruments
Agenda paper 10E(b): Conceptual Framework: Draft Discussion paper Elements of financial statements: definition of equity and distinction between liabilities and equity instruments
Agenda paper 10F: Conceptual Framework: Measurement – Cover paper
Agenda paper 10F(a): Conceptual Framework: Draft discussion paper Measurement
Agenda paper 10F(b): Conceptual Framework:  Draft discussion paper appendix Measurements in existing and proposed IFRSs
Agenda paper 10G: Conceptual Framework:  Presentation and disclosure Cover Paper
Agenda paper 10G(a): Conceptual Framework:  Draft discussion paper Presentation  and disclosure (general)
Agenda Paper 10H: Conceptual Framework: Presentation in the statement of comprehensive income – profit or loss and OCI - Cover Paper
Agenda Paper 10H(a): Conceptual Framework:  Draft discussion paper – Section 8: Presentation in the statement of comprehensive income - profit or loss and OCI
Agenda paper 10I: Conceptual Framework: Reporting Entity Cover Paper

Agenda paper 10I(a): Conceptual Framework:  Draft discussion paper Appendix – Reporting entity
Agenda paper 10J: Conceptual Framework:  Capital maintenance Cover Paper
Agenda paper 10J(a): Conceptual Framework: Draft discussion paper: Capital maintenance
Agenda paper 10K: Conceptual Framework: The use of ‘business model’ in the Conceptual Framework

Agenda Paper 10L: Conceptual Framework: Questions for respondents to the Discussion Paper
 [Zip File]




11 Agenda paper 11: Annual Improvements IFRSs - (2012-2014 Cycle)
Agenda paper 11A: Annual Improvements (2012-2014 Cycle):  IFRS 7 Financial Instruments: Disclosure—Applicability of the Amendments to IFRS 7 to condensed interim financial statements
Agenda paper 11B: Annual Improvements IFRSs –(2012-2014 Cycle): IAS 7 Statement of Cash Flows—Definitions of operating, investing and financing activities
[Zip File]
12 Agenda paper 12: Post-implementation review of IFRS 8 Operating Segments: Covering memo to the agenda papers
Agenda paper 12A: Post-implementation review of IFRS 8 Operating Segments: Sources of input to the PIR, due process and next steps
Agenda paper 12B: Post-implementation review of IFRS 8 Operating Segments: Messages received and draft feedback summary
Agenda paper 12C: Post-implementation review of IFRS 8 Operating Segments: Lessons learnt about the PIR process
Agenda paper 12D: Post-implementation review of IFRS 8 Operating Segments: Feedback from the April 2013 meeting of the DPOC
[Zip File]
 
13 Agenda paper 13: Hedge Accounting (IFRS 9): Cover note
Agenda paper 13A: Hedge Accounting (IFRS 9):  Scope and interaction with macro hedging activities
Agenda paper 13B: Hedge Accounting (IFRS 9):  Due process summary for the hedge accounting project
Agenda paper 13C: Hedge Accounting (IFRS 9):  Consideration of re-exposure criteria and permission to draft
[Zip File] 
14 Agenda paper 14: IFRS 13 Fair Value Measurement:  IAS 36 Impairment of Assets narrow-scope amendment—Recoverable Amount Disclosures—Cover paper
Agenda paper 14A: IFRS 13 Fair Value Measurement:  IAS 36 Impairment of Assets narrow-scope amendment—Recoverable Amount Disclosures—Comment letter analysis
Agenda paper 14B: IFRS 13 Fair Value Measurement: IAS 36 Impairment of Assets narrow-scope amendment—Recoverable Amount Disclosures—Summary of due process followed 
[Zip File] 
15 Agenda paper 15: IAS 37 Provisions, Contingent Liabilities and Contingent Assets:  IFRS Interpretation X Levies [PDF]
16 Agenda paper 16: Annual Improvements to IFRSs—2010-2012 Cycle (ED/2012/1) comment letter analysis (part 4): Cover note
Agenda Paper 16B: Annual Improvements to IFRSs 2010–2012 Cycle: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Revaluation method—proportionate restatement of accumulated depreciation
Agenda paper 16C: Annual Improvements to IFRSs 2010-2012 Cycle: IAS 7 Statement of Cash Flows—classification of interest paid that is capitalised as part of the cost of an asset
 [Zip File]
17 Agenda paper 17: IFRS IC Update [PDF]
- Update on Investor Outreach  

 

Documents
  • Agenda [new agenda added at 13.00 on 25 April 2013] [PDF]

Please note: Friday's sessions will be moved to this afternoon [added at 12:55, 25 April].