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IASB Board Meeting December 2010

Meetings calendar


 IASB Board Meeting December 2010

 

Scheduled meeting of the IASB Board

The meeting will take place on the Monday 13 - Friday 17 December 2010 

Agenda papers

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

Agenda paper Title    
2 Agenda paper 2: Fair Value Measurement: Cover note [PDF]
Agenda paper 2A: Fair Value Measurement: Measuring the fair value of a liability issued with an inseparable third-party credit enhancement [PDF]
Agenda paper 2B: Fair Value Measurement: Disclosures about fair values with modifications (such as fair value less costs to sell) [PDF]
3 Agenda papers 3 to 3C: Revenue Recognition [Zip File]
4 Agenda papers 4 to 4D: Offsetting of financial assets and liabilities [Zip File]
Agenda paper 4E: Offsetting of financial assets and liabilities: Disclosure requirements [PDF]
Agenda paper 4E: Offsetting of financial assets and liabilities: Disclosure requirements – appendix A [PDF]
Agenda paper 4E: Offsetting of financial assets and liabilities: Disclosure requirements – appendix B [PDF]
5 Agenda paper 5: Accounting for Financial Instruments: Impairment: Feedback on Alternative 4A [PDF]
7 Agenda papers 7 to 7C: Insurance contracts: Cover note and proposed project timetable [Zip File]
8 Agenda paper 8: Financial Instruments: Impairment [PDF]
Agenda paper 8A: Financial Instruments: Impairment: Confirmation of direction provided [PDF]
Agenda paper 8B: Financial Instruments: Replacement of IAS 39: Amortised Cost and Impairment: Presentation and disclosures [PDF]
Agenda paper 8C: Financial Instruments: Replacement of IAS 39: Amortised Cost and Impairment – Scope: loan commitments and financial guarantee contracts [PDF
]
9 Agenda paper 9: Fair Value Measurement: Scope of disclosures about fair value measurements [PDF] 
10 Agenda paper 10: Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards: Analysis of comment letters received on the exposure draft Severe Hyperinflation [PDF] 
11 Agenda paper 11 to 11H: Post-employment benefits [Zip File]
12  Agenda paper 12: Financial Instruments: Hedge Accounting – Education session[PDF] 
13 Agenda paper 13: Consolidation and Joint Arrangements: Cover paper [PDF]
Agenda paper 13A: Consolidation: FASB Roundtable Meetings on IASB Staff Draft Consolidated Financial Statements [PDF]
Agenda paper 13B: Consolidation and Joint Arrangements: Effective date [PDF]
Documents