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Tuesday 04 August 2020

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Meetings calendar

 IASB Board Meeting March 2014 [Norwalk]


Scheduled meeting of the IASB.

The meeting took place on the 18 to 19 March 2014

Financial Accounting Standards Board, 401 Merritt 7, Norwalk, Connecticut 06856-5116, USA

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
2 Agenda Paper 2: Insurance Contracts: Cover note [PDF] 
Agenda Paper 2A: Insurance Contracts: Unlocking the contractual service margin [PDF] 
Agenda Paper 2B: Insurance Contracts: How to unlock the contractual service margin—treatment of previously recognised losses [PDF]
Agenda Paper 2D: Insurance Contracts: Whether to unlock the contractual service margin for changes in the risk adjustment [PDF]

Agenda Paper 2C: Use of OCI to present the effect of changes in discount rates [PDF]
Agenda Paper 2E: Insurance Contracts: An option for presenting the effect of changes in discount rates [PDF]
Agenda Paper 2F: Insurance Contracts: Disclosure of the effect of changes in discount rates [PDF]

3 Agenda Paper 3 (267): Leases: Cover Memo [PDF]
Agenda Paper 3A (268): Leases: Lessee Accounting Model [PDF]
Agenda Paper 3B (269): Leases: Lessee Balance Sheet Presentation [PDF]
Agenda Paper 3C (270): Leases: Lessor Accounting Model [PDF]
Agenda Paper 3D (271): Leases: Lessor Type A Accounting [PDF] Agenda Paper 3E (270): Leases: Examples—Lessee and Lessor Accounting Models [PDF]
Agenda Paper 3F (273): Leases: Lessee small-ticket leases [PDF]
Agenda Paper 3G (274): Leases: Lease Term [PDF]
Agenda Paper 3H (275): Leases: Lessee accounting: short-term leases [PDF]
Agenda Paper 3I: Leases: Education session [PDF]
3Agenda Paper 3I-Addendum: Leases: Feedback from the IASB’s advisory bodies [PDF]

8 Agenda Paper 8: IAS 1 Presentation of Financial Statements Current/non-current classification of liabilities:  Affirming the October decisions and events after the reporting period [PDF]
10 Agenda Paper 10: Conceptual Framework: Feedback summary: cover paper [PDF]
Agenda Paper 10A: Conceptual Framework: Feedback summary: general overview [PDF]
Agenda Paper 10B: Conceptual Framework: Feedback summary: purpose and status of the Conceptual Framework [PDF]
Agenda Paper 10C: Conceptual Framework: Feedback summary: elements of financial statements and recognition [PDF]
Agenda Paper 10D: Conceptual Framework: Feedback summary: additional guidance to support the asset and liability definitions [PDF]
Agenda Paper 10E: Conceptual Framework: Feedback summary: derecognition [PDF]
Agenda Paper 10F: Conceptual Framework:  Feedback summary: equity [PDF]
Agenda Paper 10G: Conceptual Framework: Feedback summary: measurement [PDF]
Agenda Paper 10H: Conceptual Framework: Feedback summary: presentation and disclosure [PDF]
Agenda Paper 10I: Conceptual Framework: Feedback summary: presentation in the statement of comprehensive income—profit or loss and other comprehensive incomek [PDF]
Agenda Paper 10J: Conceptual Framework:  Feedback summary: Chapter 1 and Chapter 3 of the existing Conceptual Framework [PDF]
Agenda Paper 10K: Conceptual Framework: Feedback summary: business model [PDF]
Agenda Paper 10L: Conceptual Framework: Feedback summary: other issues [PDF]
Agenda Paper 10M: Conceptual Framework: Feedback summary: user outreach [PDF]
11 Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Project update [PDF]
Agenda Paper 11B: Disclosure Initiative: Materiality [PDF]
Agenda Paper 11C: Disclosure Initiative: Changes in debt [PDF]

12 Agenda Paper 12A: Narrow-scope amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures: Investment Entities Amendments—Cover note [PDF]
Agenda Paper 12B: Narrow-scope amendments to IFRS 10 Consolidated Financial Statements: Narrow-scope amendments to IFRS 10 Consolidated Financial Statements [PDF]
Agenda Paper 12C: Narrow-scope amendments to IFRS 10 Consolidated Financial Statements:  Investment Entities Amendments—exemption from preparing consolidated financial statements requirements in IFRS 10: Applicability to a subsidiary of an investment entity [PDF]
Agenda Paper 12D: Narrow-scope amendments to IAS 28 Investments in Associates and Joint Ventures: Investment Entities Amendments—application of the equity method by a non-investment entity investor to an investment entity investee [PDF]
Agenda Paper 12E: 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 12F: Equity Method: Share of Other Net Asset Changes: Other decisions and summary of due process followed [PDF]
Agenda Paper 12G: Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11 Joint Arrangements): Mandatory effective date [PDF]
13 Agenda Paper 13: Agriculture: Bearer Plants: Cover memo [PDF]
Agenda Paper 13A: Agriculture: Bearer Plants: Remaining issues raised by respondents to the Exposure Draft [PDF]
14 Agenda Paper 14: Equity Method in Separate Financial Statements: Analysis of comment letters [PDF]



  • Agenda [PDF]
  • IASB Update
  • Today's Insurance Contracts session will start one hour later than stated in the agenda [posted 18 March 2014]