Global Standards for the world economy

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Meetings

Meetings calendar


 IASB Meeting 5 October 2010

 

The IASB will hold a meeting on Friday 5 October 2010

Agenda papers

The following agenda papers were discussed, to access, please click on the titles below.

Agenda paper Title    
1 Agenda paper 1 - Fair value option for financial liabilities: Cover paper [PDF]
Agenda paper 1A - Financial Instruments: Fair value option for financial liabilities: Effective date and transition [PDF]
Agenda paper 1B - Fair value option for financial liabilities: Treatment of the implementation guidance [PDF]
2 Agenda paper 2 - Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Eligibility of derivatives embedded in financial assets as hedging instruments [PDF]
3 Agenda paper 3 - Financial Instruments: Replacement of IAS 39 Amortised Cost and Impairment: Decoupling and allocation of subsequent EL revisions [reposted 28 September – only changes are to tables in Appendix C] [PDF]
4 Agenda paper 4 - Financial Instruments: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Eligible hedging instruments - internal derivatives as hedging instruments[PDF]
5  Agenda paper 5: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Eligibility of ‘cash instruments’ as hedging instruments[PDF]
Addendum to Agenda paper 5: Financial Instruments (Replacement of IAS 39) – Hedge Accounting: Eligibility of ‘cash instruments’ as hedging instruments (addendum) [PDF]
6 Agenda paper 6: Amendments to IFRS 7 Financial Instruments: Disclosures: Transition requirements – Amendment to IFRS 1[PDF]