Global Standards for the world economy

Monday 23 September 2019

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Meetings calendar

 IASB / FASB Board Meeting May 2010


Scheduled meeting of the IASB / FASB

The meeting will take place from early afternoon on Monday 17 May until mid-afternoon on Thursday 20 May.


Agenda papers

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

Agenda paper Title    
2 Agenda papers 2A to 2I: Insurance Contracts [Zip File]
Addendum to Agenda paper 2C: Insurance Contracts - Margins [PDF]
3 Agenda papers 3 to 3D: Consolidation [Zip File]
4 Agenda paper 4: Derecognition - Consideration of the IASB derecognition model [PDF]
Agenda paper 4A: Derecognition - FASB discussion summary of the IASB derecognition model [PDF]
5 Agenda papers 5 to 5J: Leases [Zip File]
Supplement to Agenda paper 5C: Leases - Lessor accounting: Derecognition approach Residual asset (freezing residual asset approach) [PDF]
Supplement to Agenda paper 5D: Leases - Derecognition approach - treatment of options [PDF]
6 Agenda paper 6: Conceptual Framework: Objective and qualitative characteristics – Sweep issues from the ballot draft [PDF]
7 Agenda paper 7: IFRIC Update [PDF]
8 Agenda paper 8: Annual Improvements - 2009-2011 cycle – Proposals for revised criteria for Annual Improvements [PDF]
9 Agenda papers 9 to 9D: Financial Instruments (Replacement of IAS 39) – Hedge Accounting - Eligible hedged items [Zip File]
10 Agenda paper 10: Emissions Trading Schemes – Research paper written by Nikolaus Starbatty [PDF]
Agenda paper 10A: Emissions Trading Schemes – Research paper [PDF]
11 Agenda paper 11: Management Commentary – Comment letter summary [PDF] 
12 Agenda papers 12 to 12C: Consolidation [Zip File] 
13 Agenda paper 13A: Joint Ventures: Application of IFRS 5 to the loss of joint control[PDF]
Agenda paper 13B: Joint Ventures: Disclosures [PDF]
16 Agenda paper 16: Revenue Recognition: Cover note [PDF]
Agenda paper 16B: Revenue Recognition: Sales of assets that are not an output of an entity’s ordinary [PDF]
Agenda paper 16A: Revenue Recognition: Repurchase agreements [PDF]