Global Standards for the world economy

Tuesday 11 August 2020

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Meetings calendar

 IASB Meeting December 2014


Scheduled meeting of the IASB.

The meeting will take place on the 16 December 2014

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


To register for this meeting, please send an email to Please state your name, company, and details of which days/sessions you would like to attend


A recording of this webcast / meeting is available from the link below for 90 days from the date of the meeting. After 90 days, the recording will be available from the relevant project pages.


Day Morning Session Register Afternoon Session Register
Tuesday 16 December 11:00 - 12:10 (GMT) 13:00 - 15:45 (GMT)

Agenda papers to be discussed

The following agenda papers were discussed at this meeting, to access, click on the titles below. Any changes to dates will be posted in red.


Agenda paper Title Date to be discussed
1 Agenda Paper 1: IASB Update [PDF] -
3 Agenda Paper 3: Leases: Cover Memo [PDF]
Agenda Paper 3A: Leases: Definition of a lease – Ability to Derive the Benefits from Directing the Use of an Identified Asset [PDF]
5 Agenda Paper 5: Comprehensive review of IFRS for SMEs: Due process steps and permission for balloting [PDF]
11 Agenda paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda paper 11A: Disclosure Initiative: Principles of Disclosure: cohesiveness in financial statements [PDF]
Agenda Paper 11B: Disclosure Initiative: Principles of Disclosure: cash flow statements – 'cash and cash equivalents' and the management of liquid resources [PDF]
12 Agenda paper 12A: IFRS IC Issues: Post-implementation review IFRS 3 Business Combinations: Discussion of constituent feedback and academic research [PDF]
Agenda paper 12B: IFRS IC Issues: Post-implementation review IFRS 3 Business Combinations: Findings [PDF]
Agenda Paper 12C: IFRS IC Issues: Matters arising from the IFRS Interpretations Committee: IAS 40 Investment Property: Accounting for a structure that appears to lack the physical properties of a building [PDF]
Agenda paper 12D: IFRS IC Issues: IFRC Update [PDF]