Global Standards for the world economy

Tuesday 11 August 2020

Banner graphic


Meetings calendar

 IASB Meeting January 2014


Scheduled meeting of the IASB.

The meeting will take place on the 22 to 24 January 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
1 Agenda paper 1: IASB Update [PDF]
2 Agenda paper 2: Insurance Contracts: Cover note [PDF]
Agenda paper 2A: Insurance Contracts: Outreach and comment letter analysis [PDF] [updated 23.01.14 at 13.13 to correct an error]
Agenda paper 2B: Insurance Contracts: Feedback from users of financial statements [PDF]
Agenda paper 2C: Insurance Contracts: Fieldwork [PDF]
3 Agenda paper 3: Leases: Cover memo [PDF]
Agenda paper 3A: Leases: Lessor Accounting Model [PDF]
Agenda paper 3B: Leases: Lessor Type A Accounting [PDF]
Agenda paper 3C: Leases: Lessee small ticket leases [PDF]
Agenda paper 3D: Leases: Lessee Accounting Model [PDF]
Agenda paper 3E: Leases: Examples—Lessee and Lessor Accounting Models [PDF]

5 Agenda paper 5: Impairment:  Cover note: Background information and progress report [PDF]
Agenda paper 5A: Impairment: Presentation and Disclosure [PDF]
6 Agenda paper 6: Classification & Measurement: Cover paper [PDF]
Agenda paper 6A: Classification & Measurement: Interaction between the classification and measurement of financial assets and the accounting for insurance contracts liabilities [PDF]
Agenda paper 6B: Classification & Measurement - Presentation and disclosure [PDF]
Agenda paper 6C: Classification and Measurement and Impairment - Transition to IFRS9—presentation of comparative information by first-time adopters of IFRS and early application of IFRS 9 [PDF]
Agenda paper 6D: Classification and Measurement: Transition to IFRS 9—application of particular classification and measurement requirements and a transition issue on impairment [PDF]
8 Agenda paper 8: Amendments to IAS 1: Cover paper [PDF]
Agenda paper 8A: Amendments to IAS 1 - Disclosure Initiative amendments—transition and due process [PDF]
Agenda paper 8B: Amendments to IAS 1: Due process and transition—Presentation of items of other comprehensive income arising from equity accounted investments [PDF]
12 Agenda paper 12A: IFRS IC;  Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28):  Sweep issue [PDF]
Agenda paper 12B: IFRS IC; IAS 28 – Elimination of gains from ‘downstream’ transactions: Due process consideration [PDF]
Agenda paper 12C: IFRS IC; Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11): Sweep issues [PDF]
13 Agenda paper 13: The use of information by capital providers [PDF]
Agenda paper 13A: ICAS-EFRAG Academic literature review: The use of information by capital providers [PDF]
14 Agenda paper 14: Agriculture: Bearer Plants: Cover memo [PDF]
Agenda paper 14A: Agriculture: Bearer Plants: Feedback from comment letters on the June 2013 Exposure Draft [PDF]
15 Agenda Paper 15A: Insurance Contracts: Comment Letter and Other Feedback Summary [PDF]
Agenda Paper 15B: Insurance Contracts: User Outreach Feedback Summary [PDF]