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IASB Meeting

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 IASB Meeting May 2013

 

Scheduled meeting of the IASB.

The meeting was on the  21 - 24 May 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
4 Agenda Paper 4: Accounting for Macro Hedging: Cover note [PDF]
Agena Paper 4A: Accounting for Macro Hedging: Income statement and balance sheet presentation
[PDF]
Agenda paper 4B: Accounting for Macro Hedging: What the model should apply to [PDF]
6 Agenda paper 6: FI: Classification & Measurement: Cover note [PDF]
Agenda paper 6A: FI: Classification & Measurement: Comment letter and outreach summary—Limited Amendments to IFRS 9 [PDF]
7 Agenda paper 7: Revenue Recognition: Cover memo – May 2013 [PDF]
Agenda paper 7A: Revenue Recognition: Application of the model: Credit card reward programs [PDF]
Agenda paper 7B: Revenue Recognition: Transition: First-time adopters and IAS 8 disclosures [PDF]
Agenda paper 7C: Revenue Recognition:  Due process summary [PDF]

8 Agenda paper 8: Comprehensive review of the IFRS for SMEs: Cover paper [PDF]
Agenda paper 8A: Comprehensive review of the IFRS for SMEs New and revised IFRSs [PDF]
Agenda paper 8B: Comprehensive review of the IFRS for SMEs: Additional issues raised by respondents: Paper I (changes proposed by staff) [PDF]
Agenda paper 8C: Comprehensive review of the IFRS for SMEs: Additional issues raised by respondents: Paper 2 (changes not proposed by staff) [PDF]
10 Agenda paper 10: Conceptual Framework:  Due process and permission to ballot [PDF] 
11 Agenda paper 11: Annual Improvements to IFRSs 2010-2012:  IFRS 3 Business Combinations—Accounting for contingent consideration in a business combination [PDF]
14 Agenda paper 14: Fair Value Measurement: Unit of account—Proposed Amendments to IFRS 13—Cover note [PDF]
Agenda paper 14A: Unit of account—Proposed Amendments to IFRS 13 [PDF]
Agenda paper 14B: Fair Value Measurement: Unit of account - Proposed Amendments to IFRS 13—Summary of due process followed [PDF]
Agenda paper 14C: Fair Value Measurement: Proposed Amendments to IFRS 13—Discussions with the Interpretations Committee [PDF] [Added 22 May]
15 Agenda paper 15: IAS 27 Separate Financial Statements: the equity method:  Allow the equity method [PDF] 
16 Agenda paper 16: Matters arising from the IFRS IC:  IAS 41 Agriculture and IFRS 13 Fair Value Measurement — Valuation of biological assets [PDF]
Agenda paper 16A: Valuation of biological assets using a residual method [PDF] [Updated 22 May]
Agenda paper 16B: Valuation of biological assets using a residual method [PDF] [Updated 22 May]
Agenda paper 16C: Valuation of biological assets using a residual method [PDF] [Updated 22 May]
Agenda paper 16D: Valuation of biological assets using a residual method [PDF]
 [Updated 22 May]
17 Agenda paper 17: IAS 14 Interim Financial Reporting:  Disclosure of information “elsewhere in the interim financial report” [PDF]
18 Agenda paper 18: IFRS 3 Business Combinations: Mandatory purchases of non-controlling interests [PDF]
19 Agenda paper 19: Novation of derivatives and continuation of hedge accounting:  Comment letter analysis and suggested responses [PDF]
Agenda paper 19A: Novation of derivatives and continuation of hedge accounting: Due process consideration [PDF]

 

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