AGENDA ITEM
Papers
Papers
Papers
Papers
- AP3: Cover note
- AP3A: Statement of comprehensive income
- AP3A appendix A: Examples 1-3
- AP3A appendix B: Relevant proposals from the IASB Exposure Draft/FASB Discussion Paper
- AP3B: Whether to unlock the residual margin
- AP3C: How to unlock the residual margin
- AP3D: Allocation of the residual margin
- AP3E: Acquisition costs revisited
- AP3F: Cross cutting considerations on acquisition costs
Papers
- AP5: Cover note
- AP5A: Offsetting approaches—Unconditional and conditional rights of set-off
- AP5A appendix A: Offsetting approaches—Unconditional rights of set-off (Alternative 1)
- AP5A appendix B: Currently enforceable right of set-off and intention to offset (Alternative 2)
- AP5A appendix C: Offsetting approaches—Conditional rights of set-off (Alternative 3)
- AP5B: Unit of account and treatment of collateral
- AP5C: Simultaneous settlement and intent criteria
- AP5D: Topic Right of offset—Unconditional and legally enforceable