IASB Meeting January 2013

Scheduled meeting of the IASB.

The meeting will take place on the  29 January - 31 January 2013

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

 
Please note that the access to the Board Room at the IASB offices is only until 18.00 (GMT) each day.

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
Tuesday 29 January	N/A	N/A	12.30 - 19.00
Wednesday 30 January	09.00 - 11.30		12.30 - 19.30
Thursday 31 January	09.00 - 12.00		13.00 - 16.30

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: Cover note: Background information and progress report Agenda Paper 2A: Insurance Contracts: Allocation of insurance contract revenue—change in pattern of expected claims Agenda Paper 2B: Insurance Contracts: Considering the transition proposals in the light of subsequent decisions on insurance contracts revenue Agenda Paper 2C: Insurance Contracts: Sweep issues [Zip File]
3	Agenda Paper 3: Leases: Cover paper Agenda Paper 3A: Leases: Sweep issue—lease components and classification of leases [Zip File]
4	Agenda Paper 4: Hedge Accounting (IFRS 9): Cover note Agenda Paper 4A: Hedge Accounting (IFRS 9): Measurement of the hedged item – ‘hypothetical derivatives’: cover paper Agenda Paper 4A1: Hedge Accounting (IFRS 9): Measurement of the hedged item – ‘hypothetical derivatives’: due process aspects Agenda Paper 4A2: Hedge Accounting (IFRS 9): Measurement of the hedged item – ‘hypothetical derivatives’: conceptual considerations Agenda Paper 4A3: Hedge Accounting (IFRS 9): Measurement of the hedged item – ‘hypothetical derivatives’: existing hedge accounting practice Agenda Paper 4A4: Hedge Accounting (IFRS 9): Measurement of the hedged item – ‘hypothetical derivatives’: staff recommendation and question to the Board Agenda Paper 4B: Hedge Accounting (IFRS 9): Scope and interaction with macro hedging activities Agenda Paper 4C: Hedge Accounting (IFRS 9): Designation of ‘own use’ contracts as FVPL: transition Agenda Paper 4D: Hedge Accounting (IFRS 9): Due process summary for the hedge accounting project Agenda Paper 4E: Hedge Accounting (IFRS 9): Consideration of re-exposure criteria and permission to draft [Zip File]
5	Agenda Paper 5: Rate-regulated Activities: Interim Standard: Cover note Agenda Paper 5A: Rate-regulated Activities: Interim Standard: Scope Agenda Paper 5B: Rate-regulated Activities: Interim Standard: Recognition and measurement requirements Agenda Paper 5C: Rate-regulated Activities: Interim Standard: Presentation Agenda Paper 5D: Rate-regulated Activities: Interim Standard: Disclosure Agenda Paper 5E: Rate-regulated Activities: Interim Standard: Transition and consequential amendments Agenda Paper 5F: Rate-regulated Activities: Interim Standard: Due process [Zip File]
6	Agenda Paper 6: Post-implementation review of IFRS 8 Operating Segments: Covering memo to the agenda papers Agenda Paper 6A: Post-implementation review of IFRS 8 Operating Segments: Comment letter analysis and summary of outreach conducted Agenda Paper 6B: Post-implementation review of IFRS 8 Operating Segments: Review of academic literature to December 2012 Agenda Paper 6C: Post-implementation review of IFRS 8 Operating Segments: Appendices: Summary of relevant literature to December 2012 [Zip File]
7	Agenda Paper 7: Revenue Recognition: Cover memo – January 2013 Agenda Paper 7A: Revenue Recognition: Scope Agenda Paper 7A-Supplement: Revenue Recognition: Revenue Recognition: Supplement to January 2013 Staff Paper 7A/166A – Scope Agenda Paper 7B: Revenue Recognition: Repurchase Agreements Agenda Paper 7C: Revenue Recognition: Effect of the revenue recognition model on asset managers Agenda Paper 7D: Revenue Recognition: Transfers of assets that are not an output of an entity’s ordinary activities Agenda Paper 7D-Supplement: Revenue Recognition:  Supplement to January 2013 Staff Paper 7D/166D – Transfers of assets that are not an output of an entity’s ordinary activities Agenda Paper 7E: Revenue Recognition: Update on outreach regarding disclosure and transition proposals[Zip File]
8	Agenda Paper 8: Integrated Reporting: Education session – Overview and update of IASB activities [PDF]
9	Agenda Paper 9: Conceptual Framework: Cover memo Agenda Paper 9A: Conceptual Framework: Definition of an asset Agenda Paper 9B: Conceptual Framework: Definition of a liability Agenda Paper 9C: Conceptual Framework: Recognition/ Derecognition Agenda Paper 9D: Conceptual Framework: Presentation [Zip File]
10	Agenda Paper 10: Matters arising from the IFRS Interpretations Committee: Novation of derivatives and consequences for hedge accounting [PDF]

Documents