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Meetings

Meetings calendar


 IASB Board Meeting Norwalk November 2010

 

Scheduled meeting of the IASB Board

The meeting will take place on the Tuesday 16 - Thursday 18 November 2010

Location:

Financial Accounting Standards Board
401 Merritt 7
Norwalk
Connecticut 06856
United States of America

Agenda papers

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

Agenda paper Title    
2 Agenda papers 2 to 2D: Fair value measurement [Zip File]
3 Agenda paper 3: Offsetting of financial assets and liabilities: Cover note[PDF]
Agenda paper 3A: Offsetting of financial assets and liabilities: Unconditional right and intention to offset [PDF]
Agenda paper 3B: Offsetting of financial assets and liabilities: Simultaneous settlement of a financial asset and liability [PDF]
Agenda paper 3C: Offsetting of financial assets and liabilities: Offsetting with the Conditional right of offset [PDF]
Agenda paper 3D: Offsetting of financial assets and liabilities: Balance sheet analysis – For informational purposes only [PDF]
4 Agenda paper 4: IAS 32 Financial Instruments: Presentation: Put options written over non-controlling interests[PDF]
5 Agenda paper 5 - Conceptual Framework: The reporting entity: revised project timeline[PDF]
6 Agenda paper 6: Statement of Comprehensive Income: Major Issues from Respondents[PDF]
7 Agenda paper 7: Emissions Trading Schemes: Summary of proposed models [PDF]
Agenda paper 7A: Emissions Trading Schemes: Recognition of a liability for emissions in excess of initial allocation, and measurement of liabilities in an emission trading scheme [PDF]
Agenda paper 7B - Emissions Trading Schemes: Initial and subsequent measurement of purchased [PDF]
Agenda paper 7C - Emissions Trading Schemes: Balance sheet presentation of the assets and liabilities in an emission trading scheme [PDF]
8 Agenda paper 8 - Liabilities: Recognition—overview of papers [PDF]
Agenda paper 8A - Liabilities: Recognition criteria—threshold for ‘liability exists’ [PDF]
Agenda paper 8B - Liabilities: Recognition—guidance for ‘liability exists’ criterion [PDF]
Agenda paper 8B Appendix - Liabilities: Draft text—guidance for ‘liability exists’ criterion [PDF]
Agenda paper 8C - Liabilities: Recognition—removal of ‘probable outflows’ criterion [PDF]
9 Agenda paper 9: Amendments to IFRS 1: Analysis of comment letters received on exposure draft Removal of Fixed Dates for First-time Adopters [PDF]
10 Agenda papers 10 to 10D: Financial Instruments (Replacement of IAS 39) – Hedge Accounting [Zip File]
11 Agenda papers 11 to 11H: Post-employment benefits [Zip File]
13 Agenda paper 13: Accounting for Financial Instruments [PDF]
Agenda paper 13A: Accounting for Financial Instruments: Recognition of Credit Impairment Losses [PDF]
Agenda paper 13B: Accounting for Financial Instruments: Recognition of Credit Impairment Losses [PDF]