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IASB meeting

Meetings calendar

 IASB meeting December 2012

Scheduled meeting of the IASB.

The meeting will take place on the  13 to 17 December 2012

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

NOTE: The Impairment Session which was due to start at 10.45am will now start at 10.15am

Agenda papers discussed

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

Agenda paper Title     Webcast
2 Agenda Paper 2: Insurance Contracts: Cover note: Background information and progress report
Agenda Paper 2A: Insurance Contracts: Unlocking the residual margin
Agenda Paper 2B: Insurance Contracts: Proposals relating to the margin for participating contracts
Agenda Paper 2C: Impairment of reinsurance contracts hel by insurer
Agenda Paper 2D: Insurance Contracts: Update on FASB meetings held in November 2012
[Zip File]

3 Agenda Paper 3: Conceptual Framework: Cover Memo
Agenda Paper 3A: Conceptual Framework: Measurement
Agenda Paper 3B: Conceptual Framework: Liability/Equity

Agenda Paper 3C: Conceptual Framework: Project Plan
[Zip File]

4 Agenda Paper 4: Accounting for Macro Hedging: Risks other than interest rate [PDF] 

5 Agenda Paper 5: Financial Instruments: Impairment: Cover note
Agenda Paper 5A: Financial Instruments: Impairment: Sweep issue - transition
Agenda Paper 5B: Financial Instruments: Impairment: Due process considerations: Re-exposure Draft
Agenda Paper 5C: Financial Instruments: Impairment: Re-exposure, comment period, and permission to draft
[Zip File]

6 Agenda Paper 6: Rate-regulated Activities: Cover note
Agenda Paper 6A: Rate-regulated Activities: Issues to be addressed in the DP
Agenda Paper 6B: Rate-regulated Activities: Proposed project plan

Agenda Paper 6C: Rate-regulated Activities: Unsolicited comment letter
 [Zip File]

7 Agenda Paper 7: Revenue Recognition: Cover memo – December 2012
Agenda Paper 7A: Revenue Recognition: Allocating the transaction price
Agenda Paper 7B: Revenue Recognition: Contract Costs
Agenda Paper 7C: Effect of the revenue recognition model on some bundled arrangements
Agenda Paper 7D: Revenue Recognition: Constraining the cumulative amount of revenue recognised – Licenses

[Zip file]

8 Agenda Paper 8: Agriculture: Bearer Biological Assets (BBAs) -  Cover memo
Agenda Paper 8A: Agriculture Bearer biological assets - Setting the scope
Agenda Paper 8B: Agriculture: Bearer Biological Assets (BBAs) -  Accounting for bearer biological assets
Agenda Paper 8C: Agriculture: Bearer Biological Assets (BBAs) - Feedback from users of financial statements of companies with bearer biological assets 
[Zip File]

9 Agenda Paper 9:  Annual Improvements to IFRSs?2010-2012 Cycle (ED/2012/1) comment letter analysis: IAS 12 [PDF] 

11 Agenda Paper 11: IFRS 13 Fair Value Measurement:  IAS 36 Impairment of Assets narrow scope amendment—Recoverable amount disclosures (Reposted 13/12/12)
Agenda Paper 11A: IFRS 13 Fair Value Measurement: IAS 36 Impairment of Assets narrow-scope amendment– Recoverable amount disclosures?Annual Improvements 2010– 2012 [PDF]


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