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Saturday 29 November 2014

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IASB Meeting

Meetings calendar


 IASB Meeting October 2013

Scheduled meeting of the IASB.

The meeting will take place on the  29 October - 1 November 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, with "IASB meeting" in the subject. Please state your name, company, and details of which days/sessions you would like to attend

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]
4 Agenda Paper 4: Accounting for macro hedging:  Due process and permission to ballot [PDF]
5 Agenda Paper 5-5D: FI: Impairment [updated version of 5A added at 12.53 31 October] [Zip file]
6 Agenda paper 6-6C: Financial Instruments: Classification and Measurement [Zip file]
7 Agenda Paper 7: Revenue Recognition: Cover memo[PDF]
Agenda Paper 7A: Revenue Recognition: Constraint on estimates of variable consideration [PDF]   
Agenda paper 7A-Suplement: Revenue Recognition: Constraint on Estimates of Variable Consideration [PDF] [added 30 October]
Agenda Paper 7B: Revenue Recognition: Implementation Guidance: Licenses [PDF]   
Agenda Paper 7C: Revenue Recognition: Collectability [PDF]

8 Agenda Paper 8-8B: Disclosure Initiative:  Amendments to IAS 1 [Zip file]
9 Agenda Paper 9-9B: Rate-regulated Activities: Research project [Zip file]
10 Agenda paper 10: Annual improvements 2010–2012 cycle: IFRS 2 Share-based Payment—definition of performance condition: performance target achieved after the service period [PDF]
11 Agenda Paper 11: IFRIC Update [PDF]
12 Agenda Paper 12-12C: Proposed amendments to IFRS 10, IFRS 11 and IAS 28 [Zip file]

13 Agenda Paper 13-13B: Narrow-scope amendment: IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets—Clarification of acceptable methods of depreciation and amortisation [Zip file]
14 Agenda Paper 14: Defined Benefit Plans: Employee Contributions (Amendments to IAS 19 Employee Benefits): Due process consideration [PDF]
15 Agenda Paper 15: Annual Improvements (2012-2014 cycle):   IFRS 7 Financial Instruments: Disclosures—Servicing Contracts [PDF]
16 Agenda Paper 16: Annual Improvements to IFRSs—2012-2014 cycle:  IAS 19 Employee Benefits—Discount rate: Regional market issue [PDF]
17 Agenda Paper 17: Annual Improvements to IFRSs—2012-2014 cycle:  IFRS 7 Financial Instruments: Disclosure—Applicability of the Amendments to IFRS 7 to condensed interim financial statements [PDF]
18 Agenda Paper 18: Annual Improvements to IFRSs 2012–2014 cycle:  IFRS 5 Non-current Assets Held for Sale and Discontinued Operation –Change of disposal method [PDF]
20 Agenda Paper 20: IAS 1 Presentation of Financial Statements Current/non current classification of liabilities:  Summary of proposed amendment [PDF]
21 Agenda Paper 21: Separate Financial Instruments (Equity Method):  Other decisions and summary of due process followed [PDF]
22 Agenda Paper 22-22C: Rate-regulated Activities: Interim IFRS [Zip file]