Global Standards for the world economy

Tuesday 11 August 2020

Banner graphic

IASB Meeting

Meetings calendar

 IASB Meeting December 2013


Scheduled meeting of the IASB.

The meeting will take place on the 12 December 2013

Location: IASB Boardroom, First Floor, 30 Cannon Street, London EC4M 6XH

Agenda papers

The following agenda papers were discussed at this meeting, to access, click on the titles below.

Agenda paper Title     Listen
1 Agenda paper 1: IASB Update [PDF]
5 Agenda paper 5: Impairment: Cover note: Background information and progress report  [PDF]
Agenda Paper 5A: Impairment: Loan Commitments and Financial Guarantee Contracts [PDF]
Agenda paper 5B: Impairment: Transition and Effect Analysis [PDF]

6 Agenda paper 6: Classification and Measurement: Cover paper [PDF]
Agenda paper 6A: Classification and Measurement: Fair value option [PDF]
11 Agenda paper 11: Fair Value measurement: Portfolio exception [PDF]
12 Agenda paper 12: IFRS IC: IFRIC Update [PDF]
Agenda Paper 12A: IAS 28 Investments in Associates and Joint Ventures—Exposure Draft Equity Method: Share of Other Net Asset Changes [PDF]
Agenda paper 12B: IFRS IC: IAS 16/ IAS 38: Clarification of Methods of Depreciation and Amortisation—Due Process consideration [PDF]
Agenda paper 12C: IFRS IC: IAS 19 Employee Benefits: Discount rate: High quality corporate bondsUpdate on the Interpretations Committee’s decisions [PDF]
Agenda Paper 12D: Annual Improvements (2013-2015 cycle): IFRS 1 First time Adoption of International Financial Reporting Standards—Short term exemptions from IFRSs [PDF]

13 Agenda Paper 13: Post-implementation review: IFRS 3 Business Combinations—Proposed questions for the RfI [PDF]