Global Standards for the world economy

Tuesday 11 August 2020

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Meetings calendar

 IASB / FASB Meeting October 2011 - Norwalk


The meeting will take place on 19 - 20 October 2011.


Please note that this meeting wil take place at the FASB offices, Norwalk USA 


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Please note that alerts may be frequent during the Board meeting period.


Observers in person at FASB offices in the US:

Please click hereto register to attend in person at the FASB offices:

Observers in person at the IASB office in the UK:

Observers will be permitted into the Boardroom at the IASB office until 6pm. Only observers who register in advance will be permitted entry. Please email meetings@ifrs.orgstating your name, company, and details of which days/sessions you would like to attend.

As this meeting takes place in the US observers may find it more convenient to register for the webcast instead (see below for webcast registration).

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 to be available from the relevant project pages.

Day Session times Register
Wednesday 19  October Times: 13:00 - 22:00 (GMT) / 08:15 - 17:00 (EST)   
Thursday 20  October Times: 13:00 - 20:15 (GMT) / 08:00 - 15:15 (EST)   

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: Leases : Cover memo
Agenda paper 2A: Leases: Lessor accounting�variable lease payments and measurement of residual asset
Agenda paper 2B: Leases: Fair value requirement for lease receivables and transfers of lease receivables revised version posted 12 Oct
Agenda paper 2C: Leases: Presentation: Lessor Statement of Comprehensive Income
Agenda paper 2D: Leases: Lessor Disclosures
Agenda paper 2E: Leases: Consequential amendments to IAS 40
Agenda paper 2F: Leases: Lessor accounting
Agenda paper 2G: Leases: Transition � Lessee Transition
Agenda paper 2H: Leases: Transition � Lessor Transition
Agenda paper 2I: Leases: Transition � Reliefs and Disclosure
Agenda paper 2J: Leases: Transition � Other considerations
Agenda paper 2K: Leases: Transition � Sale and leaseback
Agenda paper 2L: Leases: Lessor accounting � summary of approaches
Leases � Hand out, 19 October 2011
posted 21 Oct [zip file]
Wednesday 19 October
3 Agenda paper 3: Impairment: Cover Memo
Agenda paper 3A: Impairment: Originated financial assets at lower credit qualities
Agenda paper 3B: Impairment: Purchased financial assets, including lower credit quality
Agenda paper 3B-Appendix: Impairment of financial assets : Purchased financial assets, including lower credit quality
[Zip file]
Thursday 20 October
4 Agenda paper 4: Insurance Contracts: Cover Note
Agenda paper 4A: Insurance Contracts: Scope: Fixed fee service contracts
Agenda paper 4B: Insurance Contracts: Premium Allocation Approach: Eligibility Criteria
Addendum to agenda paper 4B: Insurance Contracts: Premium Allocation Approach: Eligibility Criteriaposted 20 Oct
Agenda paper 4C: Insurance Contracts: Statement of financial position
Agenda paper 4D: Insurance Contracts: Statement of comprehensive income
Agenda paper 4D Addendum: Insurance Contracts: Statement of Comprehensive Income: Additional illustrative example to accompany agenda paper 4D/74D
posted 20 Oct [zip file]
Thursday 20 October
5 Agenda paper 5: Fair Value Measurement: Updated plan for developing educational material Wednesday 19 October
6 Agenda paper 6: Annual Improvements: Cover note
Agenda paper 6A: Annual Improvements: IFRS 3 Business combinations � regrouping and consistency of contingent consideration guidance
Agenda paper 6B: Annual Improvements: IFRS 13 Fair Value Measurement � Short-term receivables and payables
[zip file]
Wednesday 19 October
7 Agenda paper 7: Revenue Recognition: Sweep issue � Revenue disclosure in interim reporting periods Wednesday 19 October
8 Agenda paper 8: Education Session FI: Summary of FASB�s Tentative Liquidity and Interest rate risk disclosures for Financial Instruments [PDF] Wednesday 19 October