IASB Meeting February 2013

Scheduled meeting of the IASB.

The meeting will take place on the  18 - 22 February 2013

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 from the link below for a further 90 days. After 90 days, the recording will be available from the relevant project pages.

Day	Morning Session	Register	Afternoon Session	Register
Monday 18 February	11.00 - 12.45		13.45 - 18.15
Tuesday 19 February	09.00 - 12.00		13.00 - 18.30	Audio Video
Wednesday 20 February	08.45 - 11.45		12.30 - 17.45	Audio  Video
Thursday 21 February (You can choose from video or audio-only link)	09.00 - 12.30	Video     Audio	13.30 - 18.30	Video Audio
Friday 22 February	09.00 - 12.30

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	Listen
2	Agenda Paper 2: Insurance Contracts: Cover note Agenda Paper 2A: Insurance Contracts: Permission to ballot a targeted revised Exposure Draft on accounting for insurance contracts Agenda Paper 2B: Insurance Contracts: Overview of the Board’s proposals Agenda Paper 2C: Insurance Contracts: Comparison of the IASB’s tentative decisions to the comment letter summary Agenda Paper 2D: Insurance Contracts: Summary of comment letters on the IASB ED Insurance Contracts Agenda Paper 2E: Insurance Contracts: Transition for contracts acquired through a business combination [Zip File]
3	Agenda Paper 3: Conceptual Framework: Cover note Agenda Paper 3A: Conceptual Framework: Draft discussion paper: Purpose and status of the Conceptual Framework Agenda Paper 3B: Conceptual Framework: Draft discussion paper: Elements – Definition of elements Agenda Paper 3C: Conceptual Framework: Draft discussion paper: guidance to support the definition of a liability Agenda Paper 3D: Conceptual Framework: Draft Discussion paper: Elements of financial statements: definition of equity and distinction between liabilities and equity instruments Agenda Paper 3E: Conceptual Framework: Draft Discussion paper: Recognition and derecognition Agenda Paper 3F: Conceptual Framework: Draft discussion paper: Measurement principles Agenda Paper 3G: Conceptual Framework: Draft discussion paper: Initial and subsequent measurement Agenda Paper 3H: Conceptual Framework: Reporting entity – Proposed approach Agenda Paper 3I: Conceptual Framework: Feedback on survey and Discussion Forum Agenda Paper 3J: Conceptual Framework: ASBJ Research on the use of OCI  Agenda Paper 3K: Conceptual Framework: Table of contents [Zip File]
4	Agenda Paper 4: IAS 41 Agriculture: Bearer Biological Assets (BBAs): Cover memo Agenda Paper 4A: IAS 41 Agriculture: Bearer Biological Assets (BBAs): Accounting for bearer biological assets (remaining issues) [Zip File]
5	Agenda Paper 5: Fair Value Measurements: Unit of account Agenda Paper 5-App1: Fair Value Measurements: Appendix 1 Agenda Paper 5-App2: Fair Value Measurements: Appendix 2 [Zip File]
6	Please note that this will be a verbal update only.
7	Agenda Paper 7: Revenue Recognition: Cover memo Agenda Paper 7A: Revenue Recognition: Disclosures: disaggregation of revenue (Updated 18 February) Agenda Paper 7B: Revenue Recognition: Disclosures: reconciliation of contract balances and analysis of remaining performance obligations Agenda Paper 7C: Revenue Recognition: Disclosures: contract costs, onerous performance obligations, and qualitative information Agenda Paper 7D: Revenue Recognition: Disclosures: interim requirements Agenda Paper 7E: Revenue Recognition: Transition, effective date and early application [Zip File]
8	Agenda Paper 8: Annual Improvements to IFRSs—2010-2012 Cycle (ED/2012/1) comment letter analysis (part 1): Cover note Agenda Paper 8A: Annual Improvements to IFRSs 2010–2012 Cycle (ED/2012/1) comment letter analysis: IFRS 2 Share-based Payment—definition of ‘vesting conditions’ Agenda Paper 8B: Annual Improvements to IFRSs 2010–2012 Cycle (ED/2012/1) comment letter analysis: IFRS 8 Operating Segments—aggregation of operating segments Agenda Paper 8C: Annual Improvements to IFRSs 2010–2012 Cycle (ED/2012/1) comment letter analysis: IFRS 8 Operating Segments—reconciliation of the reportable segments’ assets to the entity’s assets Agenda Paper 8D: Annual Improvements to IFRSs 2010–2012 Cycle (ED/2012/1) comment letter analysis: IFRS 13 Fair Value Measurement—Short-term receivables and payables [Zip File]
9	Agenda Paper 9: Matters arising from the IFRS IC: Cover note Agenda Paper 9A: Matters arising from the IFRS Interpretations Committee: IAS 19 Employee Benefits: Discount rate Agenda Paper 9B: Matters arising from the IFRS Interpretations Committee: Narrow scope amendments to IAS 19 Employee Benefits: Measurement of the net DBO for post-employment benefit plans with employee contributions Agenda Paper 9B-AppB: Matters arising from the IFRS Interpretations Committee: Narrow scope amendments to IAS 19 Employee Benefits: Appendix B—Staff paper for the September 2012 IFRS IC meeting Agenda Paper 9B-AppC: Matters arising from the IFRS Interpretations Committee: Narrow scope amendments to IAS 19 Employee Benefits: Appendix C—Staff paper for the November 2012 IFRS IC meeting Agenda Paper 9B-AppD: Matters arising from the IFRS Interpretations Committee: Narrow scope amendments to IAS 19 Employee Benefits: Appendix D—Staff paper for the January 2013 IFRS IC meeting  Agenda Paper 9C: Matters arising from the IFRS IC: Disclosures-Transfers of Financial Assets (Amendments to IFRS 7): Continuing Involvement [Zip File]
10	Agenda Paper 10: IFRS for Small and Medium-sized Entities (IFRS for SMEs): A Micro-sized Entity’s Guide for Applying the IFRS for SMEs [PDF]
11	IFRIC Update
12	Agenda Paper 12: Leases: Cover note Agenda Paper 12A: Leases: Sweep issue: Consequential amendments to IAS 40  Agenda Paper 12B: Leases: Cover paper Agenda Paper 12C: Leases: Sweep Issue - Transition [Zip File]
13	Agenda Paper 13: Rate-regulated activities: Cover note Agenda Paper 13A: Rate-regulated activities: Interim Standard: Sweep issues Agenda Paper 13B: Rate-regulated activities: Research project: Request for information [Zip File]

Documents