Global Standards for the world economy

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Meetings calendar

 IASB Meeting February 2014


Scheduled meeting of the IASB.

The meeting took place on the 19 to 20 February 2014

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

Agenda papers discussed

The following agenda papers were discussed at this week's meeting. Any changes to dates were posted in red. Recordings and Agenda Papers of the sessions are available from the table below and the relevant project pages.

Agenda paper Title Listen
 5 Agenda Paper 5: Financial Instruments: Impairment: Cover note [PDF]
 Agenda Paper 5A: Financial Instruments: Impairment: Mandatory effective date of IFRS 9 [PDF]
 Agenda Paper 5B: Financial Instruments: Impairment: Comparison between proposals in ED and tentative decisions [PDF]
Agenda Paper 5C: Financial Instruments: Impairment: Due process, re-exposure and permission to draft [PDF]
 Agenda Paper 5D: Financial Instruments: Impairment:  Overview of tentative expected credit loss impairment model [PDF]
6 Agenda Paper 6: Classification & Measurement: Cover paper [PDF]
Agenda Paper 6A: Classification & Measurement: Update on the FASB’s tentative classification and measurement model for financial instruments [PDF]
Agenda Paper 6B: Classification & Measurement: Due process summary for the limited amendments to the classification and measurement requirements in IFRS 9 [PDF]
9 Agenda Paper 9: Rate-regulated Activities: Research project: Cover note [PDF]
Agenda Paper 9A: Rate-regulated Activities: Research project: Developing the Discussion Paper [PDF]
Agenda Paper 9B: Rate-regulated Activities: Research project: A revised description of the distinguishing features of rate regulation [PDF]
Agenda Paper 9C: Rate-regulated Activities: Research project: Calculating the allowable revenue [PDF]
Agenda Paper 9D: Rate-regulated Activities: Research project: A revenue recognition approach to rate regulation [PDF]
11 Agenda Paper 11: Fair Value Measurement: Unit of account—Cover note  [PDF]
Agenda Paper 11A: Fair Value Measurement: Unit of account—Transition provisions [PDF]
Agenda Paper 11B: Fair Value Measurement: Unit of account - Clarification of the fair value measurement of quoted investments and the recoverable amount of cash generating units (CGUs) that coincide with quoted entities—Summary of due process followed [PDF]
 12 Agenda Paper 12A: IFRIC Update [PDF]
Agenda Paper 12B: Narrow-scope amendments to IFRS 2 Share based Payment – Cover note
Agenda Paper 12C: Narrow-scope amendments: IFRS 2 Share-based Payment—accounting for cash-settled share-based payment transactions that include a performance condition
Agenda Paper 12D: Narrow-scope amendments to IFRS 2 Share-based Payment—Share based payments in which the manner of settlement is contingent on future events [PDF]
Agenda Paper 12E: Narrow-scope amendments to IFRS 2 Share-based Payment—Share-based payments settled net of tax withholdings [PDF]
Agenda Paper 12F: Narrow-scope amendments to IFRS 2 Share-based Payment—Modification of a share-based payment transaction from cash settled to equity-settled [PDF]
Agenda Paper 12G: Narrow-scope amendments to IFRS 2 Share-based Payment—Proposed narrow-scope amendments to IFRS 2 [PDF]
Agenda Paper 12H: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28): Inconsistency with paragraph 31 of IAS 28  [PDF]
Agenda Paper 12I: Equity Method: Share of Other Net Asset Changes: Application of the proposals in the Exposure Draft to some specific fact patterns [PDF]
13 Agenda Paper 13: Agriculture: Bearer Plants: Cover memo [PDF]
Agenda Paper 13A: Agriculture: Bearer Plants: The three main issues raised by respondents to the Exposure Draft [PDF]