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IASB Meeting December 2011

Meetings calendar

 IASB / FASB Meeting December 2011


Joint meeting of the IASB and FASB

The meeting will take place on the 13 - 16 December

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

Webcast Registration

You can register for this webcast any time up to the webcast starting. Shortly after the webcast has finished, a recording of this webcast / meeting will be available though the link above for a further 90 days. After 90 days, the recording will be available from the relevant project pages.

Day Morning Session Register Afternoon Session Register
Tuesday 13 December Yes    No   
Wednesday 14 December Yes    Yes   
Thursday 15 December Yes [added 15/12}   Yes   
Friday 16 December Yes   

Agenda papers to be discussed

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

Agenda paper Title     Date to be discussed
2   Agenda paper 2: Amendments to the Transition Guidance in IFRS 10: Comment period for the exposure draft [PDF] Tuesday 13 December
3 Agenda paper 3: IFRIC Update  [PFD] Tuesday 13 December
4 Agenda paper 4: Macro Hedge Accounting: Valuation of the risk position (steps 1 to 3) - Cover pape r
Agenda paper 4A: Macro Hedge Accounting: Valuation of the risk position (steps 1 and 2)
Agenda paper 4B: Macro Hedge Accounting: Valuation of the risk position (step 3)
[Zip file]
Tuesday 13 December
5 Agenda paper 5: Leases: Cover not e
Agenda paper 5A: Leases: Cancellable Leases
Agenda paper 5B: Leases: Rental income recognition for investment properties
Agenda paper 5C: Leases: Disclosures for leases excluded from the receivable and residual approach
[Zip file]
Tuesday 13 and Wednesday 14 December
6 Agenda paper 6: Impairment: Cover pape r
Agenda paper 6A: Impairment: Bucket 1 Allowance
Agenda paper 6B: Impairment: Principle of transfer
Agenda paper 6C: Impairment: Pervasive issues
Agenda paper 6D: Impairment: Application of the model to loans
Agenda paper 6E: Impairment: Application of the model to debt instruments
Agenda paper 6F: Impairment: Staff recommendation
 [Zip file]
Wednesday 14 December
7 Agenda paper 7: Insurance: Cover note
Agenda paper 7A: Insurance: Definition of a portfolio of insurance contracts
Agenda paper 7B: Insurance: Unit of account � Residual/single margin and onerous contracts
Agenda paper 7C: Insurance: Unit of account � Risk adjustment
Agenda paper 7D: Insurance: Onerous contracts
Agenda paper 7E: Insurance: Measurement of Contracts with Policyholder Participation: the Story so Far Re-posted 15/12/2011 due to publication error
Agenda paper 7F: Insurance: Options and guarantees embedded in Insurance Contracts
Agenda paper 7G: Insurance: Cash flows that existing contracts require to be paid to future policyholders
Agenda paper 7H: Insurance: Discounting - liability for incurred claims
Agenda paper 7I: Insurance Contracts: Unit of account � Overview
  posted 15 December [Zip file]
Thursday 15 December
8 Agenda paper 8: Classification and Measurement: Limited modifications to IFRS 9: Scope  [PDF] Tuesday 13 December