Global Standards for the world economy

Tuesday 15 October 2019

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Meetings calendar

 IASB Board Meeting February 2010


Scheduled meeting of the IASB Board

The meeting will take place on the 15 - 19 February 2010

Agenda papers

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

Agenda paper Title    
2 Agenda papers 2 to 2G: Fair Value Measurement [Zip File]
Agenda paper 2F: Fair Value Measurement: Measuring the fair value of alternative investments (IASB only) [PDF]
3 Agenda papers 3 to 3D: Derecognition [Zip File]
4 Agenda papers 4 to 4G: Financial Statement Presentation [Zip File]
5 Agenda paper 5: Revenue Recognition: Cover Note [PDF]
Agenda paper 5A: Revenue Recognition: Scope [PDF]
Agenda paper 5B: Revenue Recognition: Transition requirements [PDF]
Agenda paper 5C: Revenue Recognition: Effective date [PDF]
Agenda paper 5D: Revenue Recognition: Background paper: summary of proposed model [PDF]
6 Agenda paper 6: Consolidation – Disclosures: Cover Memo (IASB only meeting) [PDF]
Agenda paper 6A: Consolidation – Disclosures: A disclosure standard for involvement with other entities (IASB only meeting) [PDF]
Agenda paper 6B: Consolidation: Disclosures – Unconsolidated structured entities (IASB only meeting) [PDF] 
7 Revised Agenda paper 7: Rate-regulated Activities: Summary comment letter analysis (IASB only meeting) [Posted 8 Feb] [PDF]
8 Agenda papers 8 to 8C: Financial instruments: classification and measurement of financial liabilities [Zip File] 
9 Agenda paper 9B: Accounting for Financial Instruments - Hedge Accounting: Bifurcation-by-risk approaches [PDF]
Agenda paper 9C: Accounting for Financial Instruments – Hedge Accounting: Hedged items: Approach for determining what risk components are eligible for designation [PDF]
10 Agenda papers 10 to 10G: Leases [Zip File]
11 Agenda paper 11: Consolidation: Investment Companies (Joint meeting)[PDF]
Agenda paper 11, Appendix A: Consolidation: Investment Companies (Joint meeting) [PDF]
Agenda paper 11, Appendix B: Letter from the Investment Funds Institute of Canada (Joint meeting) [PDF]
Agenda paper 11, Appendix C: Letter from Private Equity Council (Joint meeting) [PDF]
Agenda paper 11, Appendix D: Letter from BVC (Joint meeting) [PDF]
12 Agenda Paper 12: Post-employment benefits: Revised disclosures [PDF]
13 Agenda paper 13: Insurance Contracts: IAIS presentation [PDF]
14 Agenda paper 14: Insurance Contracts: Cover note [PDF]
Slides to Accompany Agenda paper 14: Insurance Contracts [PDF]
Agenda paper 14A: Insurance Contracts: Universal life insurance and other account-driven contracts [PDF]
Agenda Paper 14B: Insurance Contracts: Variable and unit-linked contracts – Separate accounts [PDF]
Agenda Paper 14C: Insurance Contracts: Unbundling [PDF]
Agenda paper 14D: Insurance Contracts: Unbundling—Alternative view [PDF]
Agenda paper 14E: Insurance Contracts: Presentation of the performance statement [PDF]
Agenda paper 14F: Insurance Contracts: Targeted Field Test Results [PDF]
Agenda paper 14G: Insurance Contracts: Timetable for Board discussions [PDF]
15 Agenda papers 15 to 15C: Financial instruments with characteristics of equity [Zip File]
16 Agenda papers 16 to 16C: Education session - Right of Offset: Cover note[Zip File] 
17 Agenda Paper 17: Joint Ventures: Project update [PDF]
Agenda Paper 17A: Joint Ventures: Scope [PDF]
Agenda Paper 17B: Joint Ventures: Loss of joint control [PDF]