Global Standards for the world economy

Wednesday 23 September 2020

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Meetings diary

Meetings calendar

 IASB Meeting July 2014


Scheduled meeting of the IASB.

The meeting took place on the 22 to 24 July 2014

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

Webcast Registration

A recording of the webcast is available from the relevant project pages.

Agenda papers to be discussed

The following agenda papers were 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 Listen
1 Agenda Paper 1: IASB Update [PDF]
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF]
Agenda Paper 2A: Insurance Contracts: OCI mechanics for contracts with participating features [PDF]
Agenda Paper 2B: Insurance Contracts: Rate used to accrete interest and calculate the present value of cash flows that unlock the contractual service margin [PDF]
Agenda Paper 2C: Insurance Contracts: Changes in accounting policy [PDF]
3 Agenda Paper 3: Leases: Cover memo [PDF]
Agenda Paper 3A: Leases: Sale and leaseback transactions [PDF]
Agenda Paper 3B: Leases: Lessor disclosure requirements [PDF]
8 Agenda Paper 8: Research Programme: Project priorities [PDF]
9 Agenda Paper 9: Rate-regulated Activities: Research project: Due process and permission to ballot [PDF]
10 Agenda Paper 10: Conceptual Framework: Cover paper [PDF]
Agenda Paper 10A: Conceptual Framework: Summary of tentative decisions [PDF]
Agenda Paper 10B: Conceptual Framework: Profit or loss and OCI: clarifying the proposed approach [PDF]
Agenda Paper 10C: Conceptual Framework: Liability definition—present obligation [PDF]
Agenda Paper 10D: Conceptual Framework: Asset definition: control [PDF]
Agenda Paper 10E: Conceptual Framework: Derecognition [PDF]
Agenda Paper 10F: Conceptual Framework: Presentation and disclosure: scope and content [PDF]
Agenda Paper 10G: Conceptual Framework: Other elements [PDF]
Agenda Paper 10H: Conceptual Framework: Business model [PDF]
Agenda Paper 10I: Conceptual Framework: Transition and effective date [PDF]
Agenda Paper 10J: Conceptual Framework: Measurement – Objective and the effect of the qualitative characteristics [PDF]
Agenda Paper 10K: Conceptual Framework: Measurement – Measurement categories [PDF]
Agenda Paper 10L: Conceptual Framework: Measurement – Cash-flow-based measurements [PDF]

11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Establishing a consultative group [PDF]
Agenda Paper 11B: Disclosure Initiative: Amendments to IAS 7—Reconciliation of liabilities related to financing activities—summary of feedback [PDF]
Agenda Paper 11C: Disclosure Initiative: Amendments to IAS 7—Disclosure about restrictions on cash and cash equivalents [PDF]
Agenda Paper 11D: Disclosure Initiative: Amendments to IAS 7 – Summary of Due Process [PDF]
Agenda Paper 11E: Disclosure Initiative—Principles of Disclosure (POD): Cross-referencing [PDF]
Agenda Paper 11F: Disclosure Initiative: Research Programme – Financial Statement Presentation [PDF]
12 Agenda Paper 12A: IFRS IC Issues: Finalisation of Annual Improvements to IFRSs 2012-2014 Cycle: Summary of Due Process followed [PDF]
Agenda Paper 12B: IFRS IC Issues: Annual Improvements to IFRSs (2013-2015 cycle and 2014-2016 cycle): Proposal to stop the Annual Improvements to IFRSs 2013-2015 cycle and to initiate the Annual Improvements to IFRSs 2014-2016 cycle [PDF]
Agenda Paper 12C: IFRS IC Issues: Matters arising from the IFRS Interpretations Committee: Accounting for a structure that appears to lack the physical characteristics of a building [PDF]




Related information

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