The IASB meets at least once a month (except sometimes in August) for up to five days. It may hold additional meetings as necessary. Meeting dates are announced in the meetings diary on this website. All IASB meetings (apart from administrative meetings) are held in public and webcast.
You can use the meetings diary to register as an observer, to view the observer notes and the agenda for a meeting, or to listen to the webcast (live or as a recording).
In its meetings, the IASB discusses its technical programme. Discussions are based on research by staff and on responses to the IASB's extensive outreach activities, in particular comment letters on consultative documents (mainly discussion papers and exposure drafts) and input provided by its advisory bodies such as the IFRS Advisory Council, or working groups.
Any decisions taken by the IASB in its meetings are tentative until it has formally balloted on a consultation document or an IFRS. Decisions are tentative until then because they reflect the current state of Board discussions and guide the work of the project teams. As such they may be revised at a later stage of the project.
A summary of the tentative decisions taken by the IASB at its meetings is published in IASB Update. The relevant conclusions are also posted on the individual project pages.
The voting procedure of the Board is as follows:
|Simple majority of members in
|Nine votes in favour needed:
|Agenda and topic decisions
|Exposure drafts (including
revised proposals, and proposed
amendments of IFRSs and the
|Other discussion documents
(such as those prepared by
|Interpretations of IFRSs
For more information, please read the Due Process Handbook [PDF].