IFRS Foundation, 30 Cannon Street, London EC4M 6XH
18 - 22 February 2013
AGENDA ITEM
Papers
- AP8: Cover note
- AP8A: IFRS 2 Share-based Payment—Definition of ‘vesting conditions’—Comment letter analysis
- AP8B: IFRS 8 Operating Segments—Aggregation of operating segments—Summary of the proposed amendment and the comments received
- AP8C: IFRS 8 Operating Segments—reconciliation of the reportable segments’ assets to the entity’s assets
- AP8D: Fair Value Measurement—short-term receivables and payables
Audio
Papers
- AP3: Cover note
- AP3A: Draft discussion paper—purpose and status of the Conceptual Framework
- AP3B: Draft discussion paper—Elements—definition of elements
- AP3C: Draft discussion paper—guidance to support the definition of a liability
- AP3D: Draft discussion paper—elements of financial statements—definition of equity and distinction between liabilities and equity instruments
- AP3E: Draft discussion paper—recognition and derecognition
- AP3F: Draft discussion paper—measurement principles
- AP3G: Draft discussion paper—initial and subsequent measurement
- AP3H: Reporting entity—proposed approach
- AP3I: Feedback on survey and discussion forum
- AP3J: ASBJ Research on the use of OCI
- AP3K: Table of contents
- AP3L: Podcast in replace of first day's audio
- AP3M: Deloitte observer's notes from first day's discussions
- AP3N: IFRS observer's notes from first day's discussions
Papers
- AP11: Update—audio only
Audio
Papers
- AP2: Cover note
- AP2A: Permission to ballot a targeted revised Exposure Draft on accounting for insurance contracts
- AP2B: Overview of the Board’s proposals
- AP2C: Comparison of the IASB’s tentative decisions to the comment letter summary
- AP2D: Summary of comment letters on the IASB ED Insurance Contracts
- AP2E: Transition for contracts acquired through a business combination
- AP2: Education session—audio only
Papers
- AP9: Cover note
- AP9A: IAS 19 Employee Benefits—discount rate
- AP9B: Narrow scope amendments to IAS 19 Employee Benefits—measurement of the net DBO for post-employment benefit plans with employee contributions
- AP9B: Appendix B—staff paper for the September 2012 IFRS IC meeting
- AP9B: Appendix C—staff paper for the November 2012 IFRS IC meeting
- AP9B: Appendix D—staff paper for the January 2013 IFRS IC meeting
- AP9C: Disclosures—Transfers of Financial Assets (Amendments to IFRS 7)—Continuing involvement
Audio
Papers
- AP6: Oral update
Audio
Papers
- AP7: Cover memo (joint with the FASB)
- AP7A: Disclosures—disaggregation of revenue (joint with the FASB)
- AP7B: Disclosures—reconciliation of contract balances and analysis of remaining performance obligations (joint with the FASB)
- AP7C: Disclosures—contract costs, onerous performance obligations and qualitative information (joint with the FASB)
- AP7D: Disclosures—interim requirements (joint with the FASB)
- AP7E: Transition, effective date and early application (joint with the FASB)
