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Meetings diary


 IASB Meeting March 2013

 

Scheduled meeting of the IASB.

The meeting took place on the 19 to 21 March 2013

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

Agenda papers

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

Agenda paper Title Listen
1 1: IASB Update [PDF]
2 2: Annual Improvements to IFRSs—2010-2012 Cycle (ED/2012/1) comment letter analysis (part 2): Cover note [PDF] 
2A: Annual Improvements 2010-2012; IAS 24 Related party Disclosures—Key management personnel services [PDF]
2B: Annual Improvements to IFRSs 2010-2012 cycle—Comment letter analysis: IAS 1 Presentation of Financial Statements—Current/non-current classification of liabilities [PDF]
3 3: Proposed narrow-focus amendment to IAS 1:  Covering memo to the agenda papers [PDF]
3A: Proposed narrow-focus amendment to IAS 1: Disclosure requirements about an assessment of going concern [PDF]
3B: Proposed narrow-focus amendment to IAS 1 : Time frame for an assessment of going concern [PDF]
4 4: Fair Value Measurement: Unit of account [PDF]
5 5: Conceptual Framework: Cover note [PDF]
5A: Conceptual Framework: Draft discussion paper Presentation and and disclosure [PDF] 
5B: Conceptual Framework: Draft discussion paper: Presentation in the statement of comprehensive income - profit or loss and OCI [PDF]
5C: Conceptual Framework: Guidance to support the definition of a liability—economic compulsion, constructive obligations and contractual obligations [PDF]
5D: Conceptual Framework: Draft Discussion Paper: Measurement – Measurements other than cost or fair value [PDF]
5D(a): Conceptual Framework: Draft Discussion paper Measurement – Measurements in existing and proposed IFRSs [PDF]
5E: Conceptual Framework: Draft Discussion paper Distinction between liabilities and equity instruments: commentary on examples of written put options on own shares [PDF]
5F: Conceptual Framework: Draft Discussion paper Distinction between liabilities and equity instruments: examples of written put options on own shares [PDF]
5G: Conceptual Framework: Draft discussion paper: Elements of the statement of Comprehensive Income [PDF]
5H: Conceptual Framework: Draft discussion paper: Capital maintenance [PDF]


6 6: SMEs: Comprehensive review of the IFRS for SMEs: Cover paper [PDF]
6A: SMEs: Comprehensive review of the IFRS for SMEs: Scope of the IFRS for SMEs [PDF]
6B: SMEs: Comprehensive review of the IFRS for SMEs: New and revised IFRSs [PDF]
7 7: Revenue Recognition: Cover memo [PDF]
7A: Revenue Recognition: Early application of the revenue standard [PDF]
8 8: Put options written on non-controlling interests: Feedback received on the draft IFRIC Interpretation and
possible paths forward 
[PDF]
9 9: Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19 Employee Benefits): Summary of due process followed [PDF]
10 10: IAS 41 Agriculture: Bearer Biological Assets (BBAs): Due process steps and permission for balloting [PDF] 

 

Documents