Global Standards for the world economy

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Meetings

Meetings calendar


 IASB/FASB meeting April 2010

 

Scheduled meeting of the IASB/FASB meeting.

The meeting will take place on the  20 - 23 April 2010

Agenda papers

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

Agenda paper Title    
2 Agenda papers 2A to 2H: Leases: Lessor accounting [Zip File]
3 Agenda paper 3: Insurance Contracts: Cover note [PDF]
Agenda paper 3A: Insurance Contracts: Application of risk adjustment and residual margin joint meeting [PDF]
Agenda paper 3B: Insurance Contracts: Composite Margin joint meeting [PDF]
Handout to accompany Agenda papers 3A and 3B: Insurance Contracts: Overview of Margins for Insurance Contracts [PDF]
Agenda paper 3D: Insurance Contracts: Discounting [PDF]
Agenda paper 3E: Insurance Contracts: Timetable for Board discussions [PDF]
4 Agenda papers 4 to 4F: Consolidation [PDF]
5 Agenda paper 5: Derecognition: Proposed derecognition approach for financial assets and liabilities [PDF]
7 Agenda paper 7: Financial Statement Presentation: Sweep issues from preballot draft [PDF]
8 Agenda paper 8: Financial instruments: classification and measurement of financial liabilities: cover paper [PDF]
Agenda paper 8A: Financial instruments: classification and measurement of financial liabilities: Disclosures for liabilities designated under the fair value option [PDF]
Agenda paper 8B: Financial instruments: classification and measurement of financial liabilities: Exposure Logistics [PDF]
9 Agenda papers 9 to 9C: Leases[Zip File]
11 Agenda paper 11A: Insurance Contracts: Contract boundaries[PDF]
Agenda paper 11B: Insurance Contracts: Recognition [PDF]
 
12 Agenda paper 12: Hedge Accounting: Overview of issues [PDF]